無形資產(chǎn)的確認與計量研究

畢業(yè)論文

無形資產(chǎn)的確認與計量研究

摘 要：在知識經(jīng)濟的背景下，當代科技高速發(fā)展，無形資產(chǎn)占整個社會資產(chǎn)的比重顯著增加，凝聚著知識和智慧的專利權、商標權等無形資產(chǎn)與日俱增，它們的比重甚至超過了固定資產(chǎn)而位居企業(yè)的首位。如何衡量企業(yè)的無形資產(chǎn)價值，建立起1套完整的會計核算方法、體系具有10分重要的理論意義和未來的應用價值。然而，目前對企業(yè)的研究尚處起步階段未成熟，還未形成1套公認的、可以在實踐中運用的理論方法。無形資產(chǎn)會計的理論與實務便成為近年來財務會計領域爭論的焦點，今后仍將引起更多專家學者的廣泛關注和積極參與。
本文在分析無形資產(chǎn)的含義和國內(nèi)外無形資產(chǎn)會計的研究現(xiàn)狀的同時，重點研究了無形資產(chǎn)的確認和計量。特別是對無形資產(chǎn)確認和計量方面出現(xiàn)的問題和對策進行了研究。在計量方法和屬性方面也做了比較詳細的分析。其目的是強調(diào)無形資產(chǎn)的重要性，加強我國對無形資產(chǎn)的認識和管理，更深刻的了解無形資產(chǎn)對企業(yè)生產(chǎn)、銷售的影響。

關鍵詞：無形資產(chǎn)；確認；計量

Researching Recognition and Measuremen of The Intangible Assets
Abstract: Under the background of knowledge economical time,modern scientific and technological development, the proportion of the intangible assets has a dramatic increase in the national assets as a whole.The intangible assets such as patent,trademark are steadily on the increase. They have even surpassed the fixed assets and become the most important property in the company. How to weigh the property value and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research is at the starting stage at present, far from forming one set of recognized and practical theory methods.So the theory and practice of intangible assets has become a focus in the field of financial accounting.
 The article analyzed Intangible Assets’meaning and accounting’research of the word,the same time,the most important is introducing the Intangible Assets’recognition and measuremen. The purpose is attaching the Intangible Assets .We are make researchingin the measuremen’method and measuremen’ Increase the Intangible Assets’management. The goal of this article is to find an effective way for realizing invisible assets correct recognition and measurement reasonably.

Key word: Intangible Assets, Recognition, Measurement

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