高新技术企业研发费用存在的问题及对策分析——以A公司为例摘要高新技术企业作为科技发展的重要产物，是适应时代高速发展的必然选择。但高新技术企业研发活动不仅收益过程绵长，且收益与风险并存，这使得许多企业在研发费用核算过程中出现了诸多问题。本文首先对高新技术企业研发费用的相关理论进行了概述，以A公司为例，对高新技术企业研发费用的现状进行分析，其次提出了高新技术企业研发费用中存在的问题，最后对高新技术企业研发费用改进提出相应对策。对高新技术企业研发费用存在问题及对策的分析可促进高新技术企业可持续发展，使我国高新技术企业更具竞争力，并让我国经济在保持世界领先地位的同时能更好更快发展。［关键词］高新技术企业；研发费用；A公司ProblemsandCountermeasuresofR&DExpensesinHigh-techEnterprises:ACaseStudyofACompanyABSTRACTAsanimportantproductofthedevelopmentofscienceandtechnology,high-techenterprisesaretheinevitablechoicetoadapttotherapiddevelopmentofthetimes.However,theR&Dactivitiesofhigh-techenterprisesnotonlyhavealongprocessofrevenue,butalsohavethecoexistenceofrevenueandrisk,whichmakesmanyenterpriseshavemanyproblemsintheprocessofR&Dcostaccounting.Firstly,thispapersummarizestherelatedtheoriesofR&Dexpenditureofhigh-techenterprises.TakingACompanyasanexample,itanalysesthecurrentsituationofR&Dexpenditureofhigh-techenterprises.Secondly,itputsforwardtheproblemsexistinginR&Dexpenditureofhigh-techenterprises.Finally,itputsforwardcorrespondingcountermeasuresforimprovingR&Dexpenditureofhigh-techenterprises.TheanalysisoftheproblemsandCountermeasuresofR&Dexpenditureofhigh-techenterprisescanpromotethesustainabledevelopmentofhigh-techenterprises,makeourhigh-techenterprisesmorecompetitive,andmakeoureconomydevelopbetterandfasterwhilemaintainingtheleadingpositionintheworld.［Keywords]high-techenterprises;researchanddevelopmentcosts;Acompany目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc36915888"一、高新技术企业研发费用的理论基础PAGEREF_Toc36915888\h2HYPERLINK\l"_Toc36915889"（一）高新技术企业的概念PAGEREF_Toc36915889\h2HYPERLINK\l"_Toc36915890"（二）研发费用的概念PAGEREF_Toc36915890\h3HYPERLINK\l"_Toc36915891"（三）高新技术企业研发费用PAGEREF_Toc36915891\h3HYPERLINK\l"_Toc36915892"二、高新技术企业研发费用的现状分析——以A公司为例PAGEREF_Toc36915892\h4HYPERLINK\l"_Toc36915893"（一）A公司概况PAGEREF_Toc36915893\h4HYPERLINK\l"_Toc36915894"1.公司介绍PAGEREF_Toc36915894\h4HYPERLINK\l"_Toc36915895"2.公司经营状况PAGEREF_Toc36915895\h5