无形资产审计研究——以阿里巴巴为例.docxVIP

PAGE PAGE 4 题 目 无形资产审计研究——以阿里巴巴为例 摘要：本文首先通过搜集数据资料、归纳总结整理了与文化产业无形资产研究相关文献，科学地认识并购审计与并购审计风险的关系。并在理论和实际案例结合的背景下开展对阿里影业并购文化中国的案例的分析与讨论，将所总结的针对文化产业的并购中无形资产审计的一些需要注意且值得深思的地方进行归纳，最后得出案例研究的结论。 在现阶段我国经济和科技的迅速发展下，无形资产也随之迅速发展，并逐渐成为各国竞争发展的重要途径，无论是企业还是国家，只有全面有效的利用好无形资产，才能更好更从容地抓住机遇、应对挑战。 无形资产审计主要着重于审查无形资产的内部控制制度以及无形资产的确认情况、摊销情况、减值处理情况、研发情况和资产评估是否经过具有资质的评估机构评估等。 关键词：无形资产；审计；文化产业 Research on intangible assets audit -- Taking Alibaba as an example Abstract：Firstly, this paper collects data, summarizes the literature related to intangible assets of cultural industry, and scientifically understands the relationship between M amp; A audit and M amp; A audit risk. Under the background of the combination of theory and practical cases, this paper analyzes and discusses the case of Ali films merger and acquisition of cultural China, summarizes some aspects of intangible assets audit in the merger and acquisition of cultural industry that need attention and consideration, and finally draws the conclusion of the case study. At this stage, with the rapid development of Chinas economy and science and technology, intangible assets also develop rapidly, and gradually become an important way of competitive development of all countries. Whether enterprises or countries, as long as they make full and effective use of intangible assets, they can better and more calmly seize the opportunities and meet the challenges. The audit of intangible assets focuses on examining the internal control system of intangible assets, as well as the confirmation, amortization, impairment treatment, research and development of intangible assets and whether the assets have been evaluated by qualified evaluation institutions. Key words: intangible assets; audit; cultural industry PAGE PAGE 4 目 录 TOC \o 1-3 \h \u 21978 1绪论 1 32456 1.1研究背景 1 16361 1.2研究意义 1 14840 1.3文献综述 1 32746 1.3.1国外研究动态 1 3174 1.3.2国内研究动态 2 7146 2相关概念 3 7850 2.1无形资产的定义 3 20978 2.2无形资产审计难点 3 22319 2.2.1缺乏专门针对无形资产的测