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論新準(zhǔn)則下無形資產(chǎn)的確認(rèn)與計(jì)量
畢業(yè)論文
論新準(zhǔn)則下無形資產(chǎn)的確認(rèn)與計(jì)量
摘要：傳統(tǒng)會計(jì)的確認(rèn)、計(jì)量與報(bào)告模式均以有形資產(chǎn)為重心。隨著科技水平的迅速發(fā)展和信息化、網(wǎng)絡(luò)技術(shù)的普及，無形資產(chǎn)在企業(yè)中的地位越來越重要。無形資產(chǎn)將成為企業(yè)最主要、最重要的投資對象，是企業(yè)實(shí)力的重要標(biāo)志。知識經(jīng)濟(jì)時(shí)代，會計(jì)重心將會發(fā)生轉(zhuǎn)移。
由于大量無形資產(chǎn)的取得都不是以有形的方式和以市場交易為基礎(chǔ)，它們在以有形資產(chǎn)為基礎(chǔ)的傳統(tǒng)會計(jì)系統(tǒng)中很難得到合理的確認(rèn)、計(jì)量，從而使大量的無形資產(chǎn)項(xiàng)目不是被排除在現(xiàn)有財(cái)務(wù)報(bào)表之外，就是被嚴(yán)重低估，使得現(xiàn)有財(cái)務(wù)報(bào)表無法反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營風(fēng)險(xiǎn)及盈利能力。在這種背景下探討無形資產(chǎn)的會計(jì)確認(rèn)與計(jì)量不僅具有重要的理論意義，而且從會計(jì)實(shí)踐看，也是非常重要的。新準(zhǔn)則的出臺，大大彌補(bǔ)了原來的無形資產(chǎn)確認(rèn)與計(jì)量方面存在的諸多不足。秉著精益求精的學(xué)術(shù)精神，對照新準(zhǔn)則的有關(guān)規(guī)定，本文在前人研究的基礎(chǔ)上，首先介紹了無形資產(chǎn)確認(rèn)、計(jì)量的經(jīng)濟(jì)環(huán)境、無形資產(chǎn)的特點(diǎn)、無形資產(chǎn)確認(rèn)、計(jì)量的原則與基本假設(shè)，然后分析當(dāng)下國內(nèi)無形資產(chǎn)確認(rèn)與計(jì)量的現(xiàn)狀與存在問題，目前無形資產(chǎn)的確認(rèn)與計(jì)量還存在的不足如下：確認(rèn)范圍相對狹窄；只可以增值不可以增值；嚴(yán)格劃分自創(chuàng)無形資產(chǎn)的研究階段與開發(fā)階段不太切合實(shí)際；不確認(rèn)與計(jì)量自創(chuàng)商譽(yù)等，最后針對提出問題提出解決方法：擴(kuò)展無形資產(chǎn)的確認(rèn)范圍；定期評估使無形資產(chǎn)在財(cái)務(wù)上實(shí)現(xiàn)增值；改進(jìn)自創(chuàng)無形資產(chǎn)的確認(rèn)與計(jì)量方法；對自創(chuàng)商譽(yù)的確認(rèn)與計(jì)量做出建設(shè)性的探討。
關(guān)鍵字：無形資產(chǎn)；確認(rèn)；計(jì)量；知識經(jīng)濟(jì)
Studies on the Confirmation and Measurment of the Intangible Assets under the New Norm
Abstract:The traditional accountancy’s pattern of the confirmation,measurement and report all take the tangible assets as center of gravity. With the quick development of science and technology and the popularization of the informational science and network technique,the intangible assets’s position in the enterprise is more and more important. The intangible assets will become the most principal,most significant investment object.It will be the token of the enterprise’s real strenght. At the knowledge-based economy ages,accounting’s center of gravity will divert.
Because a great deal of intangible assets’ obtaining is not all based on tangible form and marketing transaction,these intangible assets was not fairly confirmed and measured in the traditional accounting system based on tangible assets.Too much item of the intangible assets was eliminated outsides the existing financial report,or be sub-estimated seriously.The case makes the existing financial report can’t reflect the financial condition,the managerial risk and the profital ability.Probing into the accountant confirmation and measurment of the intangible assets under the background,not only possesses important theorial meaning,but also very significant in the accounting practice.The appearance of the new norm remedis the insufficiency in the original confirmation measurement of the intangible assets considerably.In order to take the academic spirit of driving for perfection,according to the relevant provision of the new standard,taking the predecessors’ study as the basis,the paper introduces the economic enviroment of the intangible assets’s confirmation and measurement ,the character of the assets,the principle and the basic hypothesis of the intangible assets’ confirmation and measurement in the first place,then analyzes the present condition and existent problem of the domestic intangible assets’ confirmation and measurement at the moment,the insufficient in the confirmation and measurement of the intangible assets is as follows:the confirming range is narrow comparatively ;only reduction of value without apperciation;mark of the reaserching chase and expoiting chase of self-created intangible assets strictly isn’t realistic enough;the self-created self-created goodwill are not confirmed and measurmented,etc.The paper put forth the solving method finally:expanding the confirming range of the intangible assets;evaluating regularly makes the intangible assets value-added finacially;improving the confirming and measurmenting means of the self-created intangible assets;arrives at constructive exploring of the self-created intangible assets’ confirming and measurment.
Keywords:The intangible assets; Confirmation;Measurement; Knowledge economy
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