知识经济条件下无形资产会计计量与信息披露探讨.docVIP

2015届毕业论文 知识经济条件下无形资产会计计量与信息披露探讨 院 、 部： 经济与管理学院 学生姓名： 指导教师：李蓉 职称：讲师 专 业： 会计学 班 级： 完成时间： 2015年6月 摘 要 随着知识经济浪潮的蔓延，将在世界范围内掀起一场关于经济模式的变革，也将为各个国家带来新的机遇和挑战。经过这一浪潮的推动，我国也紧随时代潮流，逐渐步入以知识和技术为依托的知识经济时代。在这一新型经济模式下，无形资产对企业经济发展起到了举足轻重的作用，企业都进一步增加对无形资产的持有量，使其份额占企业总资产的比例不断增加，各个国家都加大了对无形资产的研究力度，尤其是对其计量与信息披露的研究。本文先对无形资产计量与信息披露进行一定的理论分析，旨在从理论角度对无形资产的计量与信息披露进行介绍，进而提出目前我国在处理无形资产计量与信息披露时存在的一些不足之处。然后，通过分析当前无形资产计量与信息披露存在的缺陷对经济发展带来的不利影响，得出对无形资产计量与信息披露进行完善的必要性和急迫性。继而文章针对无形资产计量与信息披露两个部分，分别提出了可行性较强的建议与设想，以求完善目前我国对无形资产计量与信息披露方法，这样才能为企业在现行经济条件下良好发展提供更加开放的空间。 关键词：知识经济；无形资产；计量；信息披露 ABSTRACT With the spread of the wave of knowledge economy, will create a revolution on the economic model in the world, it will also bring new opportunities and challenges for all countries. After this wave, driven also followed the trend of gradually into the knowledge economy era of knowledge and technology-based. In this new economic model, intangible assets of the enterprise economic development has played a pivotal role, companies are further increased holdings of intangible assets, to make share of total assets increasing proportion of each country have increased , especially on intangible assets of its research efforts on the measurement and disclosure of information. In this paper, the measurement of intangible assets, and information disclosure to carry out a theoretical analysis, aimed from a theoretical point of measurement and information disclosure of intangible assets are introduced, and then made our country in dealing with intangibles measurement and information disclosure of some shortcomings . Then, by analyzing the adverse effects of the current intangible asset measurement and information disclosure flaw on economic development, and obtain information on measurement and disclosure of intangible assets to perfect the necessity and urgency. Then the article for intangible assets measurement and disclosure of information in two