an analysis of the knowledge economy intangible assets accounting（知识经济时代无形资产会计的分析）.docVIP

An Analysis of the knowledge economy intangible assets accounting [Abstract] With the advent of the era of knowledge economy, the role of the intellectual resources and intellectual enterprise economic activity is increasing and increasing status, as accounting elements are recognized and measured and included in the accounting system of the enterprise is the general trend paper starting from the knowledge-based economy characterized beneficial to explore issues facing confirmation intangible assets, based on the cost of intangible assets measured characteristics and assumptions, analysis of the problems faced by the value of the amortization of intangible assets, final recommendations to the full, open, real, scientific principles of disclosure of intangible assets of all relevant information. [Paper Keywords] the knowledge economy, intangible assets accounting, intangible assets measured at cost characteristics, intangible information disclosure , Intangible confirm that the problem faced by the accounting Resources invested in the knowledge-based economy under the conditions of intellectual resources and intellectual products with intangible characteristics. Whether such resources should be included in the accounting of intangible assets range, which is the intangible asset accounting issues need to be addressed first. (A confirmation about whether the intellectual resources should be used as the accounting elements Under the conditions of the knowledge-based economy, enterprises, especially high-tech enterprises have invested heavily in the development and utilization of the intellectual resources, gains access to and the development of enterprises is also largely dependent on even depends critically on the intellectual resources put into play its role. In this case, the intellectual resources as assets recognized both from the theoretical or practical, logical things. Theoretically, intellectual resources in line with “the assets are prob