产权视角下无形资产会计信息披露问题研究
本站原创 论文中文摘要：在知识经济时代,无形资产的数量和质量成为衡量企业核心竞争力的重要指标,无形资产会计信息与会计信息需求者的决策具有高度的相关性。然而,,在现行会计实务中,无形资产会计信息的披露不能满足知识经济时代会计信息需求者的基本要求,也不能如实反映企业的经济实力。文章利用产权经济学相关理论为分析工具,分析无形资产会计信息披露存在的问题,针对问题成因进行分析,针对问题症结制定相应对策,改善我国现有无形资产会计信息披露现状。本文共分5部分。第一部分导论,阐明了研究目的、研究意义、国内外文献综述、研究内容、研究方法。在第二部分,介绍了产权、会计信息产权、无形资产会计信息产权,并介绍了产权经济学部分相关理论—交易费用理论、契约理论、外部性理论。在第三部分,首先分析了我国无形资产会计信息披露的现状、披露中存在的问题、导致问题存在产生的原因。在第四部分中,针对我国无形资产会计信息披露存在问题提出推进会计制度创新、加强无形资产会计信息产权保护,建立一种基于价值链为基础的无形资产会计信息系统等对策。最后,总结了在知识经济条件下,必须改进上市公司无形资产会计信息披露的方式,拓宽无形资产会计信息披露的内容,这是提高无形资产会计信息质量的重要举措。高质量的会计信息披露,不仅是会计信息用户进行科学决策的保证,‘也是企业提升核心竞争力的有效手段。从产权经济学的角度对无形资产会计信息披露问题进行研究,得出了对问题产生理由的一种新解释：更为有效地安排无形资产会计信息产权,是作为所有权方式安排无形资产会计信息产权的重要补充方式而存在的直接目的,并介绍了一种新无形资产会计信息系统---基于价值链为基础的无形资产会计信息系统。这对于我们深刻认识无形资产会计信息产权基础,实现无形资产会计信息最优运用具有相当大的理论意义
Abstract（英文摘要）： In the knowledge economy age, the quantity and quality of the intangible assets is an important index which measures the core competency of the corportation, because the accounting information of the intangible assets related to the decisions which are made by the persons who he the main demand for the accounting information.But, in practice, the disclosure of the intangible assets can not meet the demand, even, it can mot reflect the ecomomic strength of the enterprise.The paper analyzes the problem of the disclosure from the property rights’viewpoint and puts forward countermeasures in order to improve the situation of the disclosure of the intangible assets accounting information.The paper is divided into five parts.The first part is introductory theory, it explain the research purpose、the research meaning、literature review from home and abroad view、the research content and the research approach.The second part is to give a definition of the information property about intangible assets and to introduce the theory—Transaction Costs、Contractual Theory and Theory、Externality Theory.The third part analyzes the existing problem about the disclosure of the intangible assets accouting information, ensures the reasons of the existing problem.The fourthly part is to improve the measure.The last one gives a conclusion that it is an important measure to improve the pattern of the accounting information disclosure and to add the content of the disclosure.Throgh the research from property rights’ viewpoint, it gives a new explaination about the existing problem of the accounting information disclosure:An more effectively arrangement is the affordable way of the intangible assets accounting information property.The paper introduce an new intangible assets information systerm of accountancy—Intangible assets information systerm of accountancy based on value chain.It helps us to realize the most effectively using.At the same time, there is theoretical significance on research.
论文关键词： 产权；无形资产会计信息；会计信息披露；
Key words（英文摘要）： Property Rights The Accounting Information of Intangible Assets；The disclosureof the accounting information；
Abstract（英文摘要）： In the knowledge economy age, the quantity and quality of the intangible assets is an important index which measures the core competency of the corportation, because the accounting information of the intangible assets related to the decisions which are made by the persons who he the main demand for the accounting information.But, in practice, the disclosure of the intangible assets can not meet the demand, even, it can mot reflect the ecomomic strength of the enterprise.The paper analyzes the problem of the disclosure from the property rights’viewpoint and puts forward countermeasures in order to improve the situation of the disclosure of the intangible assets accounting information.The paper is divided into five parts.The first part is introductory theory, it explain the research purpose、the research meaning、literature review from home and abroad view、the research content and the research approach.The second part is to give a definition of the information property about intangible assets and to introduce the theory—Transaction Costs、Contractual Theory and Theory、Externality Theory.The third part analyzes the existing problem about the disclosure of the intangible assets accouting information, ensures the reasons of the existing problem.The fourthly part is to improve the measure.The last one gives a conclusion that it is an important measure to improve the pattern of the accounting information disclosure and to add the content of the disclosure.Throgh the research from property rights’ viewpoint, it gives a new explaination about the existing problem of the accounting information disclosure:An more effectively arrangement is the affordable way of the intangible assets accounting information property.The paper introduce an new intangible assets information systerm of accountancy—Intangible assets information systerm of accountancy based on value chain.It helps us to realize the most effectively using.At the same time, there is theoretical significance on research.
论文关键词： 产权；无形资产会计信息；会计信息披露；
Key words（英文摘要）： Property Rights The Accounting Information of Intangible Assets；The disclosureof the accounting information；