新藥研發型生物科技公司收入認列會計處理準則之探討

The revenue recognition of biotechnology company

鍾燿聲(Yao-Sheng Chung)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

新藥研發之生物科技產業係為一個資本與技術密集的高科技產業，不斷的創新研發能力是生物科技產業主要的核心競爭力，因此需要不斷地投入大量的資金以供研發過程之所需，該產業之最大考驗在於新藥研發完成之機率極低，即便產品順利實驗完成在核准上市銷售前，仍必須經過各種階段的臨床實驗，因此產品要達回收階段之期間通常十分冗長且失敗率高，資本規模小的生技公司通常無法獨力完成所有實驗，而必須將實驗結果完成到某一特定程度後，將該成果與國際大型藥廠簽約授權合作開發後續之實驗工作，此一模式為目前國內外新藥研發生物科技公司主要的營運模式。然而此類收入之產生由於不同於其他產業之模式，故容易產生許多會計上收入認列之爭議。 本研究經實地訪談及問卷調查國內屬於新藥研發型之生物科技公司後，所得到之結論如下： 一、研發型生技公司在研發授權收入的實務的認列與公報所規範上存在的觀點差異。 二、現行之會計準則，對於國內研發型生技公司之收入認列有待會計原則制定機關提出統一見解，並檢視內容是否過於嚴苛。 三、在符合會計原則之收入處理下，是否政府相關單位應有相對之配套措施，以使本項產業能在國內得以永續經營。

關鍵字

新藥研發型生物科技公司 ； 研發收入認列Up-front Fee ； Milestone Fee

並列摘要

The biological scientific and technological industry that the new medicine researches and develops is a piece of capital and skill-intensive Hi-Tech industry, constant innovative research and development ability is the biological main key competitiveness of the industry. So need to invest a large amount of fund for researching and developing the needing of course constantly, industry
this most heavy to is it lie in new medicine probability finished to research and develop extremely low to test.Even if the products are tested and finished before checking and approve listing sale smoothly, must still be through various kinds of clinical experiments of stage. So the products should reach retrieving when stage usually very tediously long and the miss ratio is high.
Capital growing the skill company in small scale is usually unable to finish all experiments by itself, and must get a certain specific degree to finish experimental result, it is develop the follow-up experimental work cooperatively
to authorize to contract between achievement and international large-scale pharmaceutical factory. This way grinds and happens the main operation way of scientific & technical corporation of the thing for the domestic and
international new medicine at present. But because the production of this kind of income is different from the ways of other industries, so apt to produce a lot of accountant income recognize the dispute.
This research is according to visit and ask investigation whether new medicine biotechnology companies, the conclusions got are as follows:
First, biotechnology companies have discrepancy with its communique norm and practice of revenue recognition to research and develop.
Second, current accounting criterion need to be checked remain accounting principle by management organ, look over whether the content is too tight and severe.
Third, under the circumstances that the income which accord with the accounting principle is dealt with, government relevant unit should have relative supplementary measures, in order to let it can deal in continuously forever at home to enable this industry.

並列關鍵字

New medicine biotechnical company ； research and develop revenue recognition ； Up-front Fee ； Milestone Fee

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