隨著資訊工業的發展，電腦軟體服務業已快速成長，套裝軟體的價格更有超越硬體設備的趨勢。而開發軟體過程中所發生的成本，究竟有多少屬於研究發展（R&D）支出性質，引起不少爭議。在傳統上，研究發展支出的會計處理，根據我國財務會計準則委員會所發布之「一般公認會計原則編」，規定研究發展支出應作為當期費用。對於研究發展支出比例佔甚高之高科技電腦軟體開發產業而言，費用化的會計處理，完全忽略研究發展支出所產生的效益及其成本回收性(recoverability)，無疑地嚴重影響企業財務報表的表達。 本文之研究： 1.從相關會計準則探討電腦軟體會計處理與研究發支出會計處理之關聯性。 2.輔以評價模式之理論建立，檢測研究發投資效益之遞延情形。 3.實地個案研究，了解R&D支出於軟體開毃過程中的實況與會計帳上處理。

The fast growth of Computer Software Services is accompanied by the development of information engineering. It is even possible that the software package is higher in price than the hard disk. There is debate about how much of the research and development (R&D) costs are expended in the process of developing computer software. Accounting for the costs of R&D traditionally required R&D costs to be expensed as incurred. How to express these expenditures on the financial report remains a controversial issue, especially for high R&D intensity firms, because that would ignore the benefits of R&D outlays and their recoverability. The method of this study is as follows: 1. Discussing the connection between accounting for the costs of computer software and accounting for the costs of R&D from the related accounting standards. 2. Examining whether or no R&D expenditures give rise to deferred benefits in future periods by the evidence of an asset valuation model. 3. Case study knowing the accounting recorded of R&D expenditures in practice.