文档介绍：摘要
21世纪是知识经济时代,在这个时代,“知本”比“资本”更具魅力,社会财富和经济的增长主要受无形资产的驱动。企业生存和发展的关键在于能否不断地创造和更新无形资产。经济全球化进程的加快和会计环境的巨大变化,使得资产计量发生新变化,对自创无形资产价值计量提出新的挑战,探索自创无形资产的价值计量方法是会计计量方法发展的客观需要。
本文首先针对我国研究开发费用计量的不足之处,提出相应的改进建议;其次,提出自创无形资产计量要创新计量基础,采用多种计量方法;最后,对自创无形资产的计量单位和摊销方法提出改进建议,以期真实反映企业经营利润,帮助投资者作出正确的投资决策。
关键词:自创无形资产;计量;研发支出;摊销
Abstract
The 21st century is the era of knowledge economy. In this era, “knowledge” is more attractive than “capital”, and the social wealth and economic growth is mainly driven by intangible assets. Whether to continuously create and update the intangible assets is the key of the enterprises' survival and development. The accelerated process of economic globalization and the tremendous changes in the accounting environment make the new change of the assets measurement, and it also takes the new challenges on the homemade intangible assets measurement. So to explore the measurement methods of homemade intangible assets is the objective requirement of the development with accounting measurement methods.
This article firstly analyzes the deficiencies of the R&D expenses, and gives the corresponding suggestions for improvements. Then it proposes that the measurement of homemade intangible assets should innovate the measurement basis, and adopt various quantitative methods. Finally, according to the units of measurement and the amortization methods of homemade intangible asset, it puts forward the mendations for improvements, in the hope of reflecting the enterprises’ true profits, and helping the investors to make the right investment decisions.
Keywords: homemade intangible assets; measurement; R&D expenses; amortization
目录
一、 引言 1
二、企业自创无形资产的概念和计量的必要性 1
(一)企业自创无形资产的概念 2
(二)企业自创无形资产计量的必要性 2
三、企业自创无形资产的价值计量方法 3
(一)重置成本法 4
(二)收益现值法 4
(三)现行市价法 5
(四)其他方法 5
四、企业自创无形资产计量存在的问题 6
(一)研究开发费用计量的不合理性 6
(二)单一的货币计量单位的不合理性及摊销方法的局限性 7
(三)传统计量以“投入价值观——历史成本计量”为基础的局限性 8
五、改进企业自创无形资产计量的几点建议 9
(一)对于研究开发费用尽量资本化 9
(二)对单一货币计量单位及摊销方法的改进 10
(三)采用收益现值法 11
六、结论 12
参