事业单位无形资产会计处理亟待解决的问题（The urgent problem of accounting treatment of intangible assets in Institutions）.doc

事业单位无形资产会计处理亟待解决的问题（The urgent problem of accounting treatment of intangible assets in Institutions） The problem of institutions to solve the accounting treatment of intangible assets 2010-9-19 11:2 Zhang Xueyan Liu Shujun Teng Yun Abstract: in this paper, combined with the financial management of colleges and universities, think that the current enterprise accounting system some regulations can not fully meet the requirements of economic development. Then, some institutions will be confused in related business. From the perspective of the actual operation and budget management, the existing provisions of intangible assets will not change the objective record and reflect the institutions, but also can not meet the institutions use the increase of intangible assets accounting the value of their own needs, at the same time, also can not adapt to the requirements of management and budget. In order to further improve the enterprise accounting system, the author puts forward some constructive suggestions, which has a certain reference value. According to the actual financial management in University for many years, we believe that the existing enterprise accounting system some regulations can not fully meet the requirements of economic development, especially the accounting treatment of intangible assets can not meet the demand of current situation. In view of this situation, we are willing to seriously study, jointly with colleagues. The relevant provisions of the current one, In February 22, 2008 the Ministry of Education issued the measures the establishment and administration of independent colleges is the Ministry of education No. 26 (hereinafter referred to as No. 26) implemented since April 1, 2008. Decree No. 26 of eleventh stipulates: colleges and universities mainly use the schools name, intellectual property, management resources, educational resources to participate in education. Social organizations or individuals, mainly the use of funds, goods, land use ri