关于新旧会计准则中对无形资产的比较与分析21.doc

关于新旧会计准则中对无形资产的比较与分析 安泽强 PAGE PAGE 11（共 NUMPAGES 11页） 摘 要 为了规范企业会计确认、计量和报告行为，保证会计信息质量，财政部根据《中华人民共和国会计法》和其他有关法律、行政法规，于2006年2月15日正式颁布了新会计准则，新会计准则将从2007年1月1日起在上市公司中执行。新会计准则中对无形资产的定义、研究与开发费用、摊销等诸多方面都与旧准则有较大的不同。本文仅对新旧企业会计准则中无形资产的内容进行比较，并就新准则在实际执行过程中可能对企业产生的影响进行了分析。新会计准则的制定与运用不仅能够提高我国上市公司会计信息的质量要求，有效规范我国会计工作行为和工作秩序，而且使会计语言更加国际化，加强了国内外会计信息的可比性。对于无形资产，新准则做出了较大的改进，更加规范了无形资产的处理方法，我们要在充分领会新准则精神的基础上坚持执行。另外，企业也要加强对财会人员的培训工作，使他们能够尽快的熟悉新制度的运作，正确处理公司的业务问题，并在不断的实践和探索中进一步完善企业会计准则。 关键词　新旧会计准则　无形资产　比较　分析 Abstract In order to regulate corporate accounting recognition, measurement and reporting of behavior to ensure the quality of accounting information, the Ministry of Finance according to The Peoples Republic of China Accounting Law and other relevant laws and administrative regulations, on February 15, 2006 formally promulgated the new accounting standards, new accounting Guidelines from January 1, 2007 to perform at the listed companies. The new accounting standards in the definition of intangible assets, research and development costs, amortization, and many other aspects of the old criteria are quite different. This is only the old and new corporate accounting standards to compare the contents of intangible assets, and to the actual implementation of new guidelines that may impact on the business are analyzed. The development of new accounting standards and the use of listed companies in China can not only improve the quality of accounting information requirements of effective regulation of our accounting practices and working order, but also more international accounting language to enhance the comparability of accounting information at home and abroad. For intangible assets, the new guidelines have made greater improvement, more standardized approach to intangible assets, we must fully understand the spirit of the new guidelines based on the consistent implementation. In addition, enterprises should also strengthen the