无形资产研究.doc

学校代码：10484 学 号：010313100210 河南财经政法大学 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文 论文题目：无形资产会计研究 专业名称：会计学 工作单位： 作者姓名： 联系方式：[]  摘 要 无形资产会计理论与实务是近年来财务会计领域讨论的热点。本文从无形资产的含义入手，分别对无形资产的性质、分类、确认、计量、摊销、减值、投资与运营等问题进行了论述，着种阐述了自创无形资产的确认和计量问题，并对无形资产有效运营与价值流失防范等管理问题提出了建议。本文认为，无形资产的界定范围应适当放宽，其本质特性表现为超额收益；无形资产的确认不仅要进行初始确认，也要进行减值变动后的再确认；不仅对外购的无形资产进行确认，还要对自创无形资产进行确认；用预期现金流量法可以较好地计量无形资产的价值，无形资产后续计量时无形资产计量的重点及无形资产摊销方法应引入加速摊销法。本文还运用财务学的理论与方法，对无形资产的筹资、投资、延伸和扩张等问题进行了研究 关键词：无形资产，会计核算，无形资产运营  - ABSTRACT The theory and practice of intangible assets has become a focus in the field of financial accounting .The thesis starts with the definition of intangible assets ，then respectively discusses the characteristics，classification，calculation，amortization，devaluation，investment and operation. The thesis puts more emphasis on the identification and calculation of intangible assets what are created by the firm itself ，makes some sugguestions concerning the management on the effective operation of intangible assets and the prevention of value loss.First，the definition of intangible assets should be appropriately broadened，its nature is profitable .Second，the intangible assets should not only be initially identified ，but also be reidentified as the value changed.Third，it is necessary to identify the purchased intangible assets as well as the selfcreated intangible assets .Fourth，the value of intangible assets can be corretly calculated with the approach of presupposition of capital flow，and the follow-up calculation is an important part in calculating intangible assets，speedup amortization method should be introduced in the amortization of intangible assets. Furthermore,the thesis applies the theory and approaches in Finance to study the financing，investment,extension and expansion of intangible assets. KEYWORDS： 目录 第1章 引言 1 （一）研究目的与意义 1 （二）无形资产会计研究的理论 2 （1）国内外关于无形资产定义与范围的规定 2 (2)国际会计准则委员会的定义规定 2 （三）研究的方法