1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 研究發展成本及其會計問題之研究
作者 廖振安
貢獻者 黃金發
廖振安
日期 1990
1989
上傳時間 3-May-2016 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.
2.李金福，"台灣地區民營大型企業研究發展與技俯創新之研究"，行政院青年輔導委員會印行，66年6月.
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.
8.鄭丁旺，"中級會計學第三版，上冊.
9.鄭丁旺，"論會計原則之中立性，國立政治大學會計研究，第八期，65年5月.

二、英文部分
1. Accounting Principles Board, Accounting Principles Board Opinion Number Twenty-Two, 1972.
2. Adams, Steven J., "Implication of Reported Accounting Information on Corporate Expenditures for Research and Development." Unpublished Dissertation, University of Cincinnati,1975.
3. Angilley, Alan,"Returns to Scale in Research in the Ethical Pharmaceutical Industry:Some Further Empirical Evidence," Journal of Industrial Economics, December 1973.
4. Bailey, Martin Neil, "Research and Development Costs and Returns: The U.S Pharmaceutical Industry,"Journal of Political Economy, January-February 1972.
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.
8. Braithwaite, M. E., "Management Control of Research Expenditure and its Interest to the Auditor,"Accountancy, (Apri1, 1967).
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.
16. Gellein, Oscar S., and Maurice S. Newman, "Accounting for Research and Development Expenditures."Accounting Research Study No.14, New York,American Institute of Certified Public Accountants, 1973.
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).
29. ________, "Rates of Return from Industrial Research and Development," American Economic Review,May 1965.
☆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.

☆表示間接參閱
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005425
資料類型 thesis
dc.contributor.advisor 黃金發zh_TW
dc.contributor.author (Authors) 廖振安zh_TW
dc.creator (作者) 廖振安zh_TW
dc.date (日期) 1990en_US
dc.date (日期) 1989en_US
dc.date.accessioned 3-May-2016 14:13:36 (UTC+8)-
dc.date.available 3-May-2016 14:13:36 (UTC+8)-
dc.date.issued (上傳時間) 3-May-2016 14:13:36 (UTC+8)-
dc.identifier (Other Identifiers) B2002005425en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90092-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (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。		zh_TW
dc.description.tableofcontents 目錄
第一章 緒論………1
第一節 研究動機與目的………1
第二節 研究範圍、方法與限制………4
第三節 論文架構………6
第二章 影響研究發展成本支出之因素………8
第一節 研究發展活動之重要性及其資訊之有用性………8
第二節 淨利、資金流量對研究發展支出之影響………14
第三節 控制型態對研究發展支出之影響………23
第四節 政府財經措施對研究發展支出之影響………26
第五節 結論………38
第三章 研究發展成本之會計處理………43
第一節 研究發展成本會計處理之文獻探討………43
第二節 研究發展成本會計處理之規定………49
第三節 SFAS NO.2規定之評論………58
第四節 結論………68
第四章 SFAS NO.2與經濟後果………73
第一節 會計原則變動之經濟後果………73
第二節 SFAS NO.2之經濟後果………82
第三節 SFAS NO.2經濟後果實證研究文獻之探討………89
第四節 結論………98
第五章 本文之實證研究………103
第一節 研究方法………103
第二節 分析與比較………108
第三節 結論120
第六章 結論與建議………122
第一節 結論………122
第二節 建議………126
參考書目………127
附錄一企業界問卷………135
附錄二會計師界問卷………140

圖表目次
表2-1 各國研究發展起費佔GNP之百分比………10
表2-2 美、日各大企業之研究經費………11
表2-3 Horowitz之研究中各變數在10%下呈顯著相關的公司數目………18
表2-4 Grabowski之研究中各行業的研究密度及R^2統計值………20
表2-5 我國與其他各國在獎勵研究發展之租稅融資措施的比較………30
表3-1 固定資產與R&D計劃投資之比較………46
圖4-1 會計準則的經濟後果………80
表4-1 SFAS NO.2經濟後果實證研究之彙題表………97
表5-1 本論文問卷回函統計表………106
表5-2 我國企業研究發展費用佔營業額百分比分析表………109
表5-3 我國企業R&D成本會計處理現況之分析表………112
表5-4 企業界及會計師界對R&D成本會計處理方法之意見………115
表5-5 企業界及會計師界對R&D成本費用化理由之意見………118
表5-6 企業界及會計師界對SFAS NO.2經濟後果之看法………119		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005425en_US
dc.title (題名) 研究發展成本及其會計問題之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (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.
2.李金福，"台灣地區民營大型企業研究發展與技俯創新之研究"，行政院青年輔導委員會印行，66年6月.
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.
8.鄭丁旺，"中級會計學第三版，上冊.
9.鄭丁旺，"論會計原則之中立性，國立政治大學會計研究，第八期，65年5月.

二、英文部分
1. Accounting Principles Board, Accounting Principles Board Opinion Number Twenty-Two, 1972.
2. Adams, Steven J., "Implication of Reported Accounting Information on Corporate Expenditures for Research and Development." Unpublished Dissertation, University of Cincinnati,1975.
3. Angilley, Alan,"Returns to Scale in Research in the Ethical Pharmaceutical Industry:Some Further Empirical Evidence," Journal of Industrial Economics, December 1973.
4. Bailey, Martin Neil, "Research and Development Costs and Returns: The U.S Pharmaceutical Industry,"Journal of Political Economy, January-February 1972.
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.
8. Braithwaite, M. E., "Management Control of Research Expenditure and its Interest to the Auditor,"Accountancy, (Apri1, 1967).
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.
16. Gellein, Oscar S., and Maurice S. Newman, "Accounting for Research and Development Expenditures."Accounting Research Study No.14, New York,American Institute of Certified Public Accountants, 1973.
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).
29. ________, "Rates of Return from Industrial Research and Development," American Economic Review,May 1965.
☆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.

☆表示間接參閱		zh_TW