Analysis of Technological Innovation Efficiency Based on Accounting

摘要

The author thinks that technological innovation is one kind of endogenous behavior of enterprise and it provides the self-development driving force from the presentation. However,technological innovation may be like a tree without roots if it isolates from the certain economy and social environment. So the outside environment will play an important restraint role. From the the angle of accounting, the paper will study what impacts the different accounting treatment to the R&D expenditure can make on technological innovation efficiency. In the paper, the author takes the technological innovation efficiency as a ration between the output and input from technological innovation. The input of technological innovation is usually defined as R&D expenditure in enterprise.Assuming a certain output, different accounting treatments to the R&D expenditure can make a great difference to the enterprise's gross profit and influence the sustained ability of technological innovation. The paper will compare effects of technological innovation efficiency by the three accounting treatments.