安徽工程大学学报

本文基于中国部分上市公司的数据，选取R&D支出全部费用化、全部资本化、部分资本化3个虚拟变量及R&D支出费用化金额、资本化金额用以表征R&D支出披露形式，研究上市公司R&D支出会计政策选择是否与盈余管理程度相关，进而检验R&D支出会计处理盈余管理路径，即检验R&D支出费用化、资本化的确定依据是否受其他非准则因素影响。研究结果显示，有条件资本化会计处理可能成为管理层盈余管理手段，包括应计盈余管理和真实盈余管理。在确定R&D支出费用化金额、资本化金额及R&D支出费用化强度上，管理层除了依据会计准则，还要依据当期利润情况、所得税负、利润质量、审计成本、利润平滑和公司独立性的影响。

Based on the data of some listed companies in China, this paper selects three dummy variables of R&D expenditure, fully expensed, fully capitalized and partially capitalized, as well as the amount of R&D expenditure expensed and capitalized, to represent the form of R&D expenditure disclosure, and studies whether the choice of accounting policy for R&D expenditure of listed companies is related to the degree of earnings management, to test the earnings management path of R&D expenditure accounting treatment, that is, to test whether the basis for determining the cost and capitalization of R&D expenditure is affected by other non-standard factors.The results show that conditional capitalized accounting may be a means of earnings management, including accrued earnings management and real earnings management.In determining the amount of R&D expenditure, capitalized amount and intensity of R&D expenditure, the management is not only based on accounting standards, but also based on the current profit situation, income tax burden, profit quality, audit cost, profit smoothing, corporate independence impact.