新聞：（2006年09月28日 工商時報 - 研發分不出來列研究費用）勤業眾信會計師事務所昨天表示，三七號無形資產會計公報明年實施，基於會計穩健原則，如果無法區分「研究」，和「發展」時，就直接列為「研究費用」。
評析：
所謂三七號公報即是我國財務會計準則之第三七號公報，其全稱為「無形資產之會計處理準則」，該公報於今年七月二十日發佈，規定自明年一月一日開始適用。根據近日參與勤業眾信會計師事務（http://www.deloitte.com.tw）研討專家表示，第三七號公報困難的地方在於區分「研究」和「發展」，其中「研究」階段的支出可以列為費用，而「發展」階段的支出則可以「資本化」，兩者不易區分[1]。
本文彙整三七號公報中所論「研究」與「發展」，並對照OECD定義進行討論，之後討論公報中無形資產認列原則。
第三七號公報之研究與發展
根據公報內容舉例，「研究」階段活動包括：一、致力於發現新知識的活動；二、於研究發展或其他知識的應用的尋求、評估和選定；三、尋求材料、器械、產品、流程、系統或服務的可能方法；四、對於全新或改良的材料、器械、產品、流程、系統或服務的可行方法的草擬、設計、評估，及最終選定[1]。
而「發展」階段活動包括：一、生產或使用前的原型，及模型的設計、建造及測試；二、設計與新科技有關的工具、礦篩、模型及印模；三、尚未商業化的試驗工廠，其設計、建造與作業；四、對於全新或改良的材料、器械、產品、流程、系統或服務的已選定方法，所為的設計、建造及測試[3]。
由上述內容可初步看出，公報所論「研究階段」乃指新知識追求與發現，或是新技術與產品（服務）之草擬、尋求、評估與設計等。而「發展階段」乃指生”產前”之原型設計（prototype）與工廠設計，或是新技術與產品（服務）之建造與測試等。若以”動詞”論，研究階段著重發現、評估與草擬，而發展階段集中在原型設計、建造與測試等。
OECD對於研究與發展定義
要討論研究（Research）與發展（Development）的差異，我們需先回到知識發展流程，亦即技術商品化流程。所謂的知識發展流程即時技術由上游之科學知識研究、到特定技術開發，進一步到下游技術商品化設計與產業化的途徑。
一般而言，知識發展流程可由識種類（knowledge type）與研究模式（research method）論，其中知識種類對應關鍵字包括科學（Science）、技術（Technology）工程（Engineering）；而研究模式相關關鍵字包括研究（Research）、發展（Development）、商品化（Commercialization）與產業化（Industrialization）等四個階段。換言之，三七號公報中所論之研究與發展即是研究模式的不同階段，傳統上此兩階段亦稱為研發階段（Research & Development, R&D），並且與在生產線所進行的大量生產與製造階段進行區隔。
根據OECD《法城手冊》（Frascati Manual）的定義，上述研究可進一步區分為基礎研究（Basic research）與應用研究（Applied research），而發展階段即稱為實驗發展（Experimental development）。此外，基礎研究也可持續細分為純基礎研究（Pure basic research）與具目的性基礎研究（Oriented basic research），相關《法城手冊》定義如表一所示，對應之Wikipedia相關名詞亦整理如表二。
由表一與表二可見，不論是基礎研究或是應用研究，其重點均集中在新知識的獲取與追求，而關於該知識能否產生後續商業價值，並不是此階段探討重點，亦即其目的為”創造”新知識。實驗發展階段之重點在於取用現有的知識或經驗，並將此知識轉化成特定的新材料、元件、流程、系統或是服務，或是利用相關知識進行現有的材料或服務之改良，亦即，發展階段的重點在於”擴展” 該知識。如果以對應價值論，研究階段的目的為科技價值（S&T value），不必然具有商業意義，而發展階段重點即是以商品化為主要考量，亦即產生商業價值（Industry value）。
無形資產認列準則
回到公報中區分研究與發展兩階段目的，其中研發階段之支出要列為費用（expense），而發展階段支出可資本化，亦即列為無形資產（asset）。換言之，公報將發展階段的支出視為資產，因此該階段所用掉的錢，僅是將現金（cash flow）轉換成另一中形式的資產，即無形資產而已。
此外，雖然公報中對於研究與發展進行文字的初步區分，但是實務上要區別兩者並不容易，因此公報建議，無形資產要能資本化，尚需滿足三個定義與二個認列條件，其中三定義分別為：一、可辦認性；二、可被企業控制；三、具有未來經濟效益，而兩條件為：一、未來經濟效益很有可能流入企業；二、成本可衡量。
換言之，無形資產認列條件之判斷重點並非研究與發展階段區分，而是此二階段不同產出（output）能否滿足三定義與兩條件。如果以智慧資本規劃（IRP）角度論，見【商品化、產業化與專利佈局思考（十七）】，上述定義與條件中最關鍵者為該項資產是具有未來經濟價值（商業價值），並且該資產可辨識（必須結構化與法律化）、可被企業控制（組織資本化與結構資本化）與對應生產成本可量化等。
最後，第三七號公報的公布與實施，對於台灣廠商於知識經濟時代無形財產的追求扮演重要角色，但是如何在此較先進的財會準則驅動下，迫使企業追求更高價值，甚至落實對於智慧財產等無形資產重視，方為此財會準則設計目的。(1963 字)
| 表一 OECD之研究與發展相關定義 |
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名詞
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定義
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Basic research
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Basic research is experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without any particular application or use in view.
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Pure basic research
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Pure basic research is research carried out for the advancement of knowledge, without working for long-term economic or social benefits and with no positive efforts being made to apply the results to practical problems or to transfer the results to sectors responsible for its application.
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Oriented basic research
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Oriented basic research is research carried out with the expectation that it will produce a broad base of knowledge likely to form the background to the solution of recognised or expected current or future problems or possibilities.
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Applied research
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Applied research is original investigation undertaken in order to acquire new knowledge. It is, however, directed primarily towards a specific practical aim or objective.
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Experimental development
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Experimental development is systematic work, drawing on existing knowledge gained from research and/or practical experience, that is directed to producing new materials, products or devices; to installing new processes, systems and services; or to improving substantially those already produced or installed.
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Source: http://stats.oecd.org/glossary/index.htm
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| 表二 Wikipedia之研究發展相關定義 |
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名詞
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定義
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Research and development
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The phrase research and development (also R and D or R&D) has a special commercial significance apart from its conventional coupling of scientific research and technological development. As this process is usually associated with innovation as well, the synonym (R+D+I) can also be applicable.
In general, R&D activities are conducted by specialized units or centers belonging to companies, universities and state agencies. In the context of commerce, "research and development" normally refers to future-oriented, longer-term activities in science or technology, using similar techniques to scientific research without predetermined outcomes and with broad forecasts of commercial yield.
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Research
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Research is often described as an active, diligent, and systematic process of inquiry aimed at discovering, interpreting, and revising facts. This intellectual investigation produces a greater understanding of events, behaviors, or theories, and makes practical applications through laws and theories. The term research is also used to describe a collection of information about a particular subject, and is usually associated with science and the scientific method.
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Basic research
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Basic research (also called fundamental or pure research) has as its primary objective the advancement of knowledge and the theoretical understanding of the relations among variables (see statistics). It is exploratory and often driven by the researcher’s curiosity, interest, or hunch. It is conducted without any practical end in mind, although it may have unexpected results pointing to practical applications. The terms “basic” or “fundamental” indicate that, through theory generation, basic research provides the foundation for further, sometimes applied research. As there is no guarantee of short-term practical gain, researchers often find it difficult to obtain funding for basic research. Research is a subset of invention
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Applied research
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Applied research is done to solve specific, practical questions; its primary aim is not to gain knowledge for its own sake. It can be exploratory, but is usually descriptive. It is almost always done on the basis of basic research. Applied research can be carried out by academic or industrial institutions. Often, an academic institution such as a university will have a specific applied research program funded by an industrial partner interested in that program. Common areas of applied research include electronics, informatics, computer science, material science, process engineering, drug design...
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Source: http://www.wikipedia.org
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