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安徽證監局對轄區上市公司研發支出會計處理 進行調研并召開座談會

發布日期:2019-02-19  瀏覽次數:923

        為進一步提高安徽轄區上市公司會計信息披露質量,強化事前事中監管,防范風險傳導,提升監管應對能力,近期,安徽證監局對轄區上市公司研發支出會計處理進行調研并召開專題座談會。

      在對轄區上市公司2017年研發支出情況進行統計分析的基礎上,安徽證監局選取了科大訊飛、四創電子2家上市公司作為現場走訪對象,了解公司相關科技成果,與公司研發人員、財務人員面對面交流,深入探討公司研發活動的具體業務流程和會計處理情況,為隨后召開的專題座談會做好準備工作。

      2018年11月23日安徽證監局召開了轄區上市公司研發支出會計處理座談會,會議邀請了會計咨詢專家委員會的專家進行授課講解,科大訊飛、安科生物、應流股份、四創電子、華菱星馬、豐樂種業6家上市公司財務負責人參加了會議。

      會上,有關專家詳細講解了我國企業會計準則中關于研發支出會計處理的相關規定,分析了不同行業需要關注的要點。參會人員分別介紹了本公司有關研發活動的內部控制、會計政策,以及在實務操作中存在的困難或疑惑等,并就有關問題進行了咨詢。對此,專家現場解答了公司的疑問,提出了有針對性的意見建議。安徽證監局介紹了當前轄區研發支出會計處理和信息披露的整體狀況,對參會人員提出三點要求:一是要完善研發活動有關的內部控制,加強公司財務部門與研發部門的溝通協作,為財務人員相關業務判斷提供基礎;二是要結合公司研發項目的實際情況,就研究與開發階段的區分、研發支出資本化條件的判斷制定較為具體的會計政策,并保持前后各會計期間一致,提高會計信息的可理解性;三是要嚴格按照相關企業會計準則的要求,對研發支出資本化項目,應當至少在每年年度終了進行減值測試,保證相關會計信息的可靠性。與會人員表示,此次會議內容豐富、貼近實務、針對性強,對提升業務水平提供了幫助。

      下一步,安徽證監局將繼續針對市場會計熱點、難點問題開展上市公司相關系列專題座談活動,幫助市場主體更好把握準則規定,督促公司不斷提升規范運作水平,夯實持續健康發展基礎。

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