（毕业设计论文）关于无形资产会计确认和计量的探讨.docVIP

PAGE 内容摘要 知识经济时期下，企业价值来自不断的创新和不可模仿性的核心能力,企业的创新主要是通过对无形资产的大力投入而实现的。知识经济的突出特点就是企业资产从有形化向无形化方向发展，在企业中凝聚着知识和智慧的无形资。随着无形资产投资的加大，无形资产在企业资产中的地位甚至有超过固定资产的趋势，这些无形资产正日益决定企业未来现金流量并成为市场价值的主要动力。对于这样举足轻重的资产我国会计确认和计量仍然存在诸多不足。因此，会计核算必须扩大无形资产的确认范围，既要确认外购的无形资产，也要确认自创的无形资产，必须改进无形资产的计量模式。 在无形资产确认计量的问题上, 国内外的认识不尽相同。本文对国际、美国、英国、中国无形资产准则规范, 从无形资产确认、计量方面进行了会计处理比较分析，找到我国无形资产准则的不足和发展方向，并提出改进意见。 关键词：无形资产；会计准则；确认；计量；比较研究 Abstract In knowledge economy, the company value is created by continuous innovation and impassable core capacity. Enterprises invest heavily in intangible asset to achieve organization innovation. The prominent feature of knowledge economy is that the tangible enterprise’s assets become intangible. The ratio of intangible assets containing knowledge and wisdoms is higher than that of tangible assets. Such intangible assets have acted as the major factor in determining the future cash flow and market value of an enterprise. As the intangible asset play a decisive role in accounting, the accounting recognition and measurement still show some drawbacks in our accounting standard. Consequently, in accounting measurement the scope of recognition concerning intangible assets has to be expanded. Both the outsourced and self-made intangible assets need to be recognized. The measurement made of intangible assets has to be improved. The understanding of the recognition and measurement issues on intangible assets is different between domestic and international. This paper in accordance with international, the United States, Britain, China intangible assets accounting standard from the recognition and measurement makes a comparative analysis. Find out the drawbacks and orientation of intangible assets accounting standard by the comparison. Key words: Intangible Assets；Accounting Standard；Recognition； Measurement； HYPERLINK app:ds:%20%20comparative%20study \t _self Comparative Study 目 录 一、研究无形资产的理论依据 ………………………………………… 1 （一）无形资产的概念 ……………………………………………… 1 （二）无形资产概念在不同会计制度的发