Enterprise Scientific - Technological Development Fund is established on the enterprise profit, deducted on taxable profit. That the fund is accounted as the enterprise cost under the present accounting standard is not suitable with the nature of the transaction, does not show the government subsisdy for enterprises to develop Scientific-technology development fund nor the profit used for the fund and causes a lot of complexion in accounting taxable income when declaring corporate income tax. In the article, upon analyzing the problems of the current accounting principles, the complexion in accounting income tax when allocating profit for Scientifictechnological development fund, the author suggests some solutions to these problems on the basis of accounting principles and current standards on account system.