科研院所转制的有关无形资产问题研究-会计学专业毕业论文.docxVIP

摘要 摘要 Y4zT．zs3 摘 要 f f f 1999年5月科技部、国家经贸委正式出台了242家科研院所的转 制舟案，我国科研院所转制的序幕就此拉开。与这种转变不相适应的 是，对于科研院所转制会计核算的研究和改革，特别是对于无形资产 的管理和核算，跟不上改革和知识经济的要求。Y本文试图以科研院所 转制为契机，来研究这个过程中以及转成=f}=业后的科研院所对于无形 资产的管理和核算，希望建立一套适合科研院所转制过程及转制后的 无形资产核算管理体系。 论文分成四个人部分来进行分析论述：论文的第二章即为第一音|j 分，从芡性到个性分析了科研院所无形资产的特点，通过这种分析确 定论文研究的重j_。论文的第二章是第二部分，针对科研院所在转制 时无形资产产权界定中存存的诸多问题，义章逐‘进行分析，最终明 确了如何界定无)侈资j二存科研院所及其所兴办的科技企业之问、在研 究院所与科技人头、课题组之川、共同丌发研制无形资产的十日关权益 1．体之问的产权界限。论丈的第心和第』L章红I成第三部分，对科硼f院 所车々制厉无形资J·。的核3#羊|ll’；删进行了俐述，提fl{了适合转制后6t研 院所无形资产的核竹平¨竹理办法，粕别赴xt6Ⅲf院所的丌发研究赞川 擞 J，州应的核竹办划：。j＆^i‘部分魁沦义的第六壮，结合铁道科≯。 fiJ}究院『|0吱¨、t。2J况，参照孩院埘J：JI他财产fn钟川!办耙、，对咳院的尤 形资J’、。捉 了牛¨J、V的Ⅲ4务计删办法建议。 关键词：科研院所转劁兀，髟够“ ＼／ √ o AbstractIn Abstract In May 1 999．the Department of ScienceTechnology and the National EconomicTrade Committee issued a document．which demanded 242 Scientific Research Institutions(sed)to transforill from facilities units into business enterprises．After that，the reform of the transformation went into force．What doesn’t adapt to the ref01I／1 iS the researching and reform of SRI’S accounting system，which can’t keep up with the systematic reforln and the requirement of Knowledge Economic． ne article concentrates on problems about intangible assets involved in the transformation．The target is to establish a system．which is suitable for the transformed SRI． The article consists of four parts．The first part iS the second chapter． which analyzes the characters of the intangible assets of SRI and makes clear也e main content of the article．The third chapter iS the second part．In this part，I 1ist the issues，which turned up in the course of classification of intangible assets of SRI．By discussing all possible conditions．I have put forward some solutions to the classification of intangible assets．The third part includes two chapters．and in this part I set fo血how to manage and account the intangible assets of SRI。especially how to deal谢tll the research and development expenses．In the last part，which is just the si