知识经济下无形资产计问题探讨毕业论文.doc

摘 要 现行的无形资产会计理论与实务与知识经济的特点和要求不相适应因此迫切要求改进现有无形资产会计的缺陷与不足建立与知识经济相适应的无形资产会计处理方法。查阅、参考有关知识经济和无形资产会计的研究文献后本文归纳、总结了国内对该问题的研究状况并在系统阐述知识经济与无形资产会计基础理论的基础上分析了现行无形资产核算与披露的现状提出在知识经济下无形资产会计处理方法的调整与改革。主要内容包括就目前的无形资产确认范围狭窄问题进行分析并提出知识经济下应扩大无形资产的确认范围。无形资产计量应该在不同的阶段选用不同的计量属性,进而进行比较分析得出应采用的计量方法在披露上提出对现有的披露模式进行调整改革的设想。 关键词: 知识经济,无形资产,会计 Abstract The present intangible asset accounting theory and the practice and knowledge economys characteristic and the request do not adapt,Therefore, urgent need improvement existing intangible asset accountants flaw and insufficiency, The establishment and the knowledge economy adapt intangible asset accounting process. After consult, reference related knowledge economy and intangible asset accountants research literature, This article induced, summarized the home to this question research condition, And in system elaboration knowledge economy and in intangible asset accounting concept foundation, Has analyzed the present intangible asset calculation and the disclosure present situation, Proposes under the knowledge economy the intangible asset accounting process adjustment and the reform. The primary coverage includes: On the present intangible asset confirmed that the scope narrow question carries on the analysis, And proposes under the knowledge economy to expand the intangible asset the confirmation scope. The intangible asset measurement should select the different measurement attribute in the different stage, then carries on the gauging device which the comparative analysis obtains should use; In the disclosure, proposed that makes the adjustment to the existing disclosure pattern, the reform tentative plan. Key word: Knowledge economy，Intangible asset，Accountant