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    题名: 研究發展成本及其會計問題之研究
    作者: 廖振安
    贡献者: 黃金發
    廖振安
    日期: 1990
    1989
    上传时间: 2016-05-03 14:13:36 (UTC+8)
    摘要: 論文提要
    研究發展是促使科技進步之原動力，且可帶來產業與整體經濟之繁榮，技術進步實為推動經濟成長的重要因素之一，因而世界各國莫不致力於研究發展工作。由於企業競爭日趨劇烈，為求生存，近年來投注於這方面的經費也日益增加，研究發展經費已成為企業的一項重大支出。除此之外，投資大眾於評估企業的價值時，研究發展費用的資訊亦扮演著重要角色。
    在FASB發布第二號公報之前，會計界對研究發展成本之會計處理極為紛歧，有全部於發生當期列為費用;有將全部研究發展成本予以資本化;亦有將符合特定條件的研究發展成本資本化，其餘的支出列為費用;更有先將成本彙記於特別帳戶，俟未來利益實現時才區分為資產或費用。為解決此實務上之紛歧，FASB乃於1974年10月發布第二號會計準則公報:「研究發展成本之會計處理」，規定所有研究發展成本均應作為當期費用，不得資本化，其所持理於如下:
    ①未來效益之不確定性
    ②支出與利益間缺乏因果關聯
    ③不符會計上資產之定義
    ④成本與投入之配合
    ⑤資本化無助於投資者評估公司未來之收益及風險
    對於FASB基於上述理由而將研究發展成本列為當期費用的會計處理，有些學者提出強烈質疑，本文有詳組探討。
    會計原則的經濟後果近來深受各界重視。會計原則的制訂無疑的會產生一些經濟性的影響，蓋若無影響，即無須訂定該原則，惟所謂影響包括有利與不利兩方面。基本上，會計原則的制訂仍屬技術性的問題，主要目的在求真實表達營業情況及揭露攸關資訊。就此而論，會計原則對經濟後果應保持中立性。FASB No. 2規定研究發展支出應列為當期費用，不得資本化，有人認為會使企業從事研究發展工作之意願降低，亦即FASB No. 2之規定會產生不利之經濟後果，本文對此問題作深入研究，並探討有關學者對此問題之實證研究。
    研究發展活動對經濟成長的貢獻，乃人人皆知之事實，惟那些因素影響企業的研究發展支出呢?淨利、銷貨、資金流量、其他投資機會、過去的研究發展成果、行業特性、R&D的投資報酬及企業控制的型態等均影響企業的研究發展支出，而政府的財稅金融措施亦影響企業的研究發展支出。
    最後本論文以問卷方式，探討我國企業對研究發展成本之會計處理情形，以作為有關團體進一步制訂此會計原則之參考。
    參考文獻: 參考書目
    一、中文部分
    1.行政院國科會科學技術資料中心，日本科學技術研究調查報告(1985年度)75年12月.
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    3."科技發展政策報導"，行政院國家科學委員會科學技術資料中心編印，78年8月.
    4.陳履安，"我國科技發展現況及展望"，科學發展月刊，第十六卷，第三期.
    5.財務會計準則公報第一號「一般公認會計原則彙編」(台北:中華民國會計研究發展基金會財務會計準則委員會，73年10月).
    6.國際會計準則公報第九號: "研究發展成本之會計處理"，會計研究月刊譯，75年9月.
    7.經濟部，全國第三次科技會議第九中心議題───鼓勵民間企業從事研究發展，75年6月.
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    二、英文部分
    1. Accounting Principles Board, Accounting Principles Board Opinion Number Twenty-Two, 1972.
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    5. Bazaz, Mohammad S., "The Economic Effects of SFAS Statement NO.2 on Small Firm`s R&D Expenditures",Ph. D Dissertation, The University of Oklahoma, 1984.
    6. Beidleman, Carl R.,"Income Smoothing: The Role of Management", Accounting Review (October 1973).
    7. Bieman, Harold Jr., and Roland E. Dukes, "Accounting or Research and Development Costs,"The Journal of Accountancy, April 1975.
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    9. Dascher, Paul E., and Robert E. Malcom, "A Note on Income Smoothing in the Chemical Industry",Journal of Accounting Research (Autumn 1970).
    10. Dukes, Roland E., "Market Evaluation of Accounting Information: A Cross Sectional Test of Investor Response to Expensing Research and Development Expenditures," Unpublished Ph.D. dissertation,Stanford University,1974.
    11. Dukes, Roland E., Thomans R. Dyckman, and John A. Elliott ,"Accounting for Research and Development Costs :The Impact on Research and Development Expenditures", Journal of Accounting Research, Vol.18 Supplement 1980.
    12. Elliott, John A., Gordon Richardson, Thomas Dyckman, and Ronald Dukes, "The Impact of SFAS NO.2 on Firm Expenditures on Research and Development:Replications and Extensions", Journal of Accounting Research, Vo1.22, No.1, Spring 1984.
    ☆13. Federal Reserve Board, Federal Reserve Bulletin, Washington, Government Printing Office, 1917.
    ☆14. ________ , Verification of Financial Statements Revised, Washington, Government Printing Office,1929.
    ☆15. Financial Accounting Standards Board, Exposure Draft ,"Financial Accounting and Reporting by Oil and Gas Producing Company", 1977.
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    17. Grabowski, Henry G., "The Determinants of Industrial Research and Development: A Study of the Chemical, Drug and Petroleum Industries,"Journal of Political Economy, March/April,1968.
    18. Hein, Cheryl D., "A Study of Intra-Industry Practice With Respect to Reporting of Research and Development Expenditures:Three Industries",Ph. D Dissertation, University of Arkansas,1983.
    ☆19. Higgins, Thomas G., "Deferral V Charge-off of Research and Development Costs," Annual Meeting Papers, New York, American Institute of Certified Public Accountants, 1954.
    20. Hirschey, Mark and Jerry J. Weygant, "Amortization Policy for Advertising and Research and Development Expenditures",Journal of Accounting Research, Vo1.23, No.1 Spring 1985.
    21. Holthausen, Robert W. and Richard W. Leftwich,"The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Monitoring",Journal of Accounting and Economics 5 (1989).
    22. Horowitz, Bertrand and Richard Kolodny, "The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures ",Journal of Accounting Research, Vol.18, Supplement 1980.
    ☆23. Horowitz, Ira, "Regression Models for Company Expenditures on and Returns from Research and Development," IRE Transactions on Engineering Management, March, 1960.
    24. Joseph, Harold Wayne, "Research and Development Costs and Statement of Financial Standards Number 2: An Empirical Study of Accounting,Discloure and Reporting Significance", Ph.D Dissertation, Louisiana Tech University,1978.
    25. Madden, Donald L. et al., "The Materiality of Research and Development Expenditures," Journal of Accounting Research, (Autumn 1972).
    26. Mansfield, Edwin, "Industrial Research and Development: Characteristics, Costs, and the Diffusion of Results,"American Economic Review,May 1969.
    27. ________" Industrial Research and Development Expenditures───Determinants, Prospects and Relation to Size of Firm and Inventive Output," Journal of Political Economy, August,1964.
    ☆28. ________,Industrial Research and Technological Innovation (New York:Norton, 1969).
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    ☆30. Mautz, Robert K., Financial Reporting by Diversified Companies (New York:Financial Executives Research Foundation, 1968).
    31. Mcgraw-Hill, "R&D Spending Patterns for 600 Companies," Business Week, July 3, 1978.
    32. Minasian, Jora R.,"Research and Development,Production Functions, and Rates of Return,"American Economic Review, May 1969.
    33. Monsen, Joseph R., John S. Chiu, and David E. Cooley, "The Effect of Separation of Ownership and Control on the Performance of the Large Firm", Quarterly Journal of Economics (August 1968).
    34. Mueller, Dennis C., "The Firm Decision Process:An Econometric Investigation,"Quarterly Journal of Economics, Feb., 1968.
    ☆35. National. Association of Cost Accountants, NACA Bullet II, New York, Octorber 1, 1924
    ☆36. ________, NACA Yearbook, New York, 1926.
    37. Orton, Bryce Bo and Richard D. Bradish, "The Treatment and Disclosure of Research and Development Expenditures", Management Accounting,July 1969.
    ☆38. Paton, William A. and William A. Paton, Jr., Corporation Accounts & Statements-An Advanced Course, New York, the MacMillian Company, 1955.
    39. Raby, William L., "The Impact of Income Taxes on Corporate Research," The Journal of Accountancy,(August, 1964).
    ☆40. Securities Exchange Commission, Accounting Series Release No.125, Washington, Government Printing Office, 1972.
    41. Selto, F. and M. Clouse, "An Investigation of Manager`s Adaptations to SFAS NO.2: Accounting for Research and Development Costs", Journal of Accounting Research, Autumn 1985.
    42. Statement of Financial Accounting Standards No. 2 "Accounting for Research and Development Costs", FASB (Stamford: 1974).
    ☆43. The American Institute of Certified Public Accountants,Examination of Financial Statements,AICPA Bulletin, New York, January, 1936.
    44. Tranter, Terry Lee, "The Effect of Alternative Methods of Accounting Research and Development Expenditures on the Amount of Research and Development Expenditures", Ph. D Dissertation,University of Washington, 1978.
    45. Vigeland, Robert L., "The market Reaction to Statement of Financial Accounting Standards No.2", The Accounting Review, April 1981.
    46. Yoon, Soon Suk, " The Economic Consequenees of SFAS NO.2: Its Impact on Business Firms and Investors•, Ph. D Dissertation, The University of Wisconsin-Madison ,1987.

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