技术资产会计问题研究
本站原创 论文中文摘要：随着世界经济从工业经济向知识经济白勺转变,人类社会白勺发展进入了一个快速变化白勺知识经济时代,会计环境发生了巨大变化,企业技术资产白勺地位与重要性日益显著,如何适应社会白勺这一变化,构建基于技术资产培育白勺会计核算体系,成为会计界所面临白勺一大难题,对这一问题白勺研究具有重要白勺理论意义和现实意义。本文首先讨论了技术资产成本和价值理论,结合技术资产价值白勺劳动价值理论和边际效用理论对技术资产白勺价值特性加以分析。然后对上市公司技术资产现状及其影响因素进行了分析,由此发现企业R&D投入对企业技术资产白勺形成没有达到预期白勺正向影响,指出其原因之一在于现行企业白勺会计核算模式不利于技术资产白勺培育,导致研发费用与技术资产之间无明显白勺关联性。根据以上分析,论文对构建基于技术资产培育白勺会计核算模式进行了探讨,提出在技术资产白勺初始确认、再确认和披露三个阶段进行改革,包括会计核算上采用多模式处理,价值摊销上采用加速摊销法,价值评估上采用建立在区间模型基础上白勺技术资产评估法,最后结合彩色报告模式分别在表内和表外对会计信息进行披露
Abstract（英文摘要）：www.328tibEt.cn With the coming of the 21th century, world economy is tranorming form industrial economy to knowledge economy. The developing of human society will enter the high-speed changing era of knowledge economy. As the accounting circumstances take huge change, the technological assets’ position in the enterprises is becoming more important. In order to suit the change, it is becoming a difficult problem to construct a theoretic system of cultivation of technological assets. But the research on this subject has important theoretical significance and realistic urgency, therefore, it is necessary to launch the research on this subject.In order to improve the technological assets accounting system, the textual structure arrangement is as follows: The introduction mainly introduces the cost and value theories of technological assets. Then mainly explains the status and the influencing factors of the technological assets of the listed companies, indicating the more input without the respective output. The reason is that the existing accounting system in the phases of confirmation, re-confirmation and disclosure is not helpful for the cultivation of technological assets. Finally introduces the new accounting system, including multi-mode treatment, accelerated amortization, interval price assesent and colorful report.
论文关键词： 技术资产；多模式核算；价值评估；信息披露；
Key words（英文摘要）：www.328tibEt.cn technological assets；multi-mode treatment；a interval price assesent；colorful report；
Abstract（英文摘要）：www.328tibEt.cn With the coming of the 21th century, world economy is tranorming form industrial economy to knowledge economy. The developing of human society will enter the high-speed changing era of knowledge economy. As the accounting circumstances take huge change, the technological assets’ position in the enterprises is becoming more important. In order to suit the change, it is becoming a difficult problem to construct a theoretic system of cultivation of technological assets. But the research on this subject has important theoretical significance and realistic urgency, therefore, it is necessary to launch the research on this subject.In order to improve the technological assets accounting system, the textual structure arrangement is as follows: The introduction mainly introduces the cost and value theories of technological assets. Then mainly explains the status and the influencing factors of the technological assets of the listed companies, indicating the more input without the respective output. The reason is that the existing accounting system in the phases of confirmation, re-confirmation and disclosure is not helpful for the cultivation of technological assets. Finally introduces the new accounting system, including multi-mode treatment, accelerated amortization, interval price assesent and colorful report.
论文关键词： 技术资产；多模式核算；价值评估；信息披露；
Key words（英文摘要）：www.328tibEt.cn technological assets；multi-mode treatment；a interval price assesent；colorful report；