无形资产确认和计量问题研究【【毕业论文】】.doc

（2011届） 毕业论文（设计） 题 目： 无形资产确认和计量问题研究 姓　 名：　　 　 　 　 　 　 专　　业：　　 会 计 学 班　　级：　　　　摘 要：无形资产作为知识信息时代背景下一项对企业甚至国家都很重要的资产，其研究是会计研究中一个非常重要的领域，2006年2月我国根据实际具体情况，制定采用《新企业会计准则第6号无形资产依靠新技术Abstract：Intangible assets very important assets for the enterprise even countries in the era background of the knowledge information, its research is a very important field in the accounting research. On the February 2006, according to actual concrete conditions, our country regulated and adopted New accounting standards for enterprises no. 6 - intangible assets, so as to realize with the international convergence of accounting standards in many major issues. On the basis of the analysis of the present intangible assets recognition and measurement, by the analysis of the differences of the domestic and international academic circles’ understanding, with the reality of our countrys present specific situation, this paper pointed out the existing problems of the intangible assets recognition and measurement in our country, which is the narrow range of the confirmation, the confirmation and measurement of the self-established intangible assets are not perfect, the single monetary unit of measurement is not reasonable. But also, we can mainly improve from the following several aspects, which is define the concept of intangible assets; expand the scope of the confirmation; adopt the output value measurement method; relying on the new technology; using appraisal technique and off-balance-sheet recognition and measurement of intangible assets, this paper is as far as possible to improve the theory of the intangible assets recognition and measurement on the basis of practice. Key Words：Intangible assetsonfirmation；Measurement；Research and development cost；Capitalization 目 录 一、引言 1 二、无形资产的理论基础 1 （一）无形资产的内容 2 （二）无形资产的确认 2 （三）无形资产的计量 3 三、我国无形资产确认与计量存在的问题分析 3 （一）我国无形资产界定存在的问题分析 3 （二）我国无形资产确认存在的问题分析 4 （三）我