集成电路产业作为信息化发展的基础产业，其快速发展有赖于活跃的研发活动和企业持续的研发投入。我国企业会计准则规定对于企业内部研发活动创造无形资产的研发支出进行“有条件资本化”，明确了企业可以进行资本化的五个前提条件，但是没有针对不同行业、不同类型或不同周期的研发活动颁布详细规范。这在一定程度上鼓励了社会研发投入，但研发属性明显的集成电路产业上市公司却少有选择资本化，尤其在上市审核阶段，研发支出是否资本化将直接影响企业上市时的业绩指标，故该问题也一直是证监会、交易所、投资人的关注焦点。现有关于研发支出资本化的研究多集中于确认、计量及经济影响、盈余管理等，较少有文章结合行业特点、研发活动特点和流程对研发支出资本化问题进行具体研究，因此，该条会计准则在具体行业的执行情况具有一定的研究价值。本文采用案例分析法，选取复旦微电进行案例研究。首先总结集成电路产业的研发活动流程及主要特点，结合A股同业上市公司研发支出资本化处理现状，总结了当前我国集成电路产业上市公司研发支出会计政策执行中的问题，分析了其影响及成因。随后，本文通过对复旦微电进行案例分析，从资本化时点的确定、相关会计处理、研发活动的内部控制、A+H股信息披露情况和审计核查等角度分析了其研发支出资本化处理过程与会计准则的符合性、经验及不足，进而从无形资产准则的制定和执行角度，探讨关于研发支出资本化条件的规定和信息披露指引的完善方向，并据此提出多角度建议：企业应正确认识和评估研发支出资本化的长期价值，完善研发活动内部控制，制定研发工作流程清晰、各阶段评审及交付成果清晰的研发项目管理体系；准则制定者应完善无形资产准则，包括规范研发活动流程中的“里程碑”节点、细化研发支出资本化条件等；监管方应放宽审核尺度、细化信息披露指引并提供行业案例，为企业会计处理提供参照范本；审计师应改进审计程序等。本文的可能创新为：（1）通过对集成电路产业上市公司披露信息进行统计分析，总结了集成电路产业研发支出资本化现状、影响及成因；（2）对A+H股上市公司复旦微电进行案例分析，为企业在应当且能够对研发支出进行资本化处理时，真实、恰当地进行会计处理提供了具有实践价值的参考方案。
As the basic information technology industry, the rapid development of the integrated circuit industry depends on active research and sustained R&D investment by enterprises. Chinese accounting standards for R&D expenditure is "conditional capitalization", clarifying the five criteria for determining whether R&D expenditures can be capitalized. However, no detailed regulations have been issued for different industries, different types or different cycles of R&D activities, which leads to the subjective manipulation space of enterprise related accounting processing. During the listing review stage, whether R&D expenditures are capitalized will directly affect the performance indicators of enterprises, so this issue has been one of the concerns of China Securities Regulatory Commission, exchanges and investors. The existing studies on the capitalization of R&D expenditures mostly focus on measurement and recognition difficulties and earnings management, while few articles conduct specific studies on the capitalization of R&D expenditures in combination with industry characteristics and the characteristics and processes of their R&D activities. Therefore, it is necessary to study the implementation of this accounting standard in specific industries. Using the case analysis method, this paper selects Fudan Microelectronics for a case study. Firstly, it summarizes the R&D process and main characteristics of the IC industry, combines the status quo of capitalization of R&D expenditure of listed companies in the A-share industry, and summarizes the motivation of capitalization policy for Chinese IC enterprises. This paper analyzes the problems and influence of capitalization accounting policy for R&D expenditure in IC enterprises. Subsequently, this paper analyzes the capitalization of R&D expenditure of Fudan Microelectronics by case study, from the perspective of the determination of capitalization time point, internal control of R&D activities and its A+H share information disclosure, analyzes the compliance, experience and deficiencies of the capitalization process of R&D expenditure and accounting standards. Furthermore, from the perspective of the formulation and implementation of intangible assets standards, this article discusses whether the provisions on the conditions for R&D expenditure capitalization and information disclosure guidelines are reasonable how to improve and propose suggestions for capitalization of R&D expenditures in the IC industry. Enterprises should improve the internal control of R&D activities, develop a clear R&D project management system with workflow, review and delivery results at each stage; The standard makers should improve the intangible assets criteria, including standardizing the "milestone" node in the process of R&D activities and refining the capitalization conditions of R&D expenditure. The regulator provides industry cases to provide reference standards for enterprise accounting treatment; The auditor to improve auditing procedures, etc. The possible innovations of this article are as follows: (1) By reviewing the production organization forms and collaborative operation methods of various industrial chains such as chip design and development, manufacturing, packaging, materials, and equipment, the eight main links of their research and development activities are sorted out; (2) Through statistical analysis of capitalization disclosure information of R&D expenditure of listed companies in IC industry, the status quo, problems and influence of capitalization of R&D expenditure in IC industry are summarized; (3) Analyze the case of Fudan Microelectronics, a listed company, to provide references for IC enterprises on how to standardize the internal control of R&D expenditure, and to provide specific reference standards for regulators in each stage of industrial R&D activities.
