我国《企业会计准则》对专利的会计处理作了如下规定 :把自创专利权研究开发成功之前发生的研究费用记入当期损益 ,待研究成功后再把发生的费用冲回转作无形资产价值。笔者认为这种处理有不妥之处 ,现分析如下 :１．不符合划分收益性支出与资本性支出原则企业会计核算要求严格 China’s “Accounting Standards for Business Enterprises” made the following provisions on the accounting treatment of patents: The research expenses incurred prior to the success of the research and development of self-owned patents were recorded into the profits and losses of the current period, and then the costs incurred should be reversed and transferred back to the value of intangible assets after successful research. I think this treatment is inappropriate, are as follows: 1. Does not conform to the principle of dividend income expenditure and capital expenditure Enterprise accounting requirements are strict