文档介绍：摘要
现行的无形资产会计理论与实务与知识经济的特点和要求不相适应因此迫切要求改进现有无形资产会计的缺陷与不足建立与知识经济相适应的无形资产会计处理方法。查阅、参考有关知识经济和无形资产会计的研究文献后本文归纳、总结了国内对该问题的研究状况并在系统阐述知识经济与无形资产会计基础理论的基础上分析了现行无形资产核算与披露的现状提出在知识经济下无形资产会计处理方法的调整与改革。主要内容包括就目前的无形资产确认范围狭窄问题进行分析并提出知识经济下应扩大无形资产的确认范围。无形资产计量应该在不同的阶段选用不同的计量属性,进而进行比较分析得出应采用的计量方法在披露上提出对现有的披露模式进行调整改革的设想。
关键词: 知识经济,无形资产,会计
Abstract
The present intangible asset accounting theory and the practice and knowledge economy's characteristic and the request do not adapt,Therefore, urgent need improvement existing intangible asset accountant's flaw and insufficiency, The establishment and the knowledge economy adapt intangible asset accounting process. After consult, reference related knowledge economy and intangible asset accountant's research literature, This article induced, summarized the home to this question research condition, And in system elaboration knowledge economy and in intangible asset accounting concept foundation, Has analyzed the present intangible asset calculation and the disclosure present situation, Proposes under the knowledge economy the intangible asset accounting process adjustment and the reform. The primary coverage includes: On the present intangible asset confirmed that the scope narrow question carries on the analysis, And proposes under the knowledge economy to expand the intangible asset the confirmation scope. The intangible asset measurement should select the different measurement attribute in the different stage, then carries on the gauging device which parative analysis obtains should use; In the disclosure, proposed that makes the adjustment to the existing disclosure pattern, the reform tentative plan.
Key word: Knowledge economy,Intangible asset,Accountant
知识经济下无形资产会计问题探讨
一、引言
无形资产一直是会计理论和实务的难点之一。一是无形资产的界定问题,理论界和实践界对此众说纷纭,莫衷一是二是无形资产的确认和价值计量。这虽然对无形资产的研究提供了良好的空间环境,但同时也制约了无形资产的规范与管理。各国在无形资产会计处理方法和会计研究上存在不同程度的差异,其原因是人们对无形资产所持的观点不同,这些不同主要体现在无形资产的界定方面。这一问题的妥善解决与否,将极大地限制和影响无形资产研究的开展和深化。因此,非常有必要对无形资产最基础的方面进行研究,更好地用理论来推动实践。特别是知识经济