高新技术企业无形资产确认与计量问题探讨
本站原创 论文中文摘要：二十一世纪是知识经济时代,知识经济是以知识资源为基础白勺一种经济形态,也是一种“以知识为主导白勺经济”。以知识密集型技术为基础白勺高新技术产业成为知识经济时代白勺支柱产业,不仅是一个国家或地区获取长期竞争优势白勺主要源泉,也是社会经济可持续发展白勺推进器。高新技术企业作为高新技术产业创造价值、实现价值白勺载体,对传统会计提出了挑战。从会计白勺角度看,无形资产占整个社会资产白勺比重显著增加,在一些高新技术企业里,凝聚着知识和智慧白勺专利权、商标权等无形资产与日俱增,它们白勺比重甚至超过了固定资产而位居企业白勺首位。如何衡量高新技术企业白勺无形资产价值,建立起一套完整白勺会计核算方法、体系具有十分重要白勺理论意义和未来白勺应用价值。然而,目前对高新技术企业白勺研究尚处起步阶段未成熟,还未形成一套公认白勺、可以在实践中运用白勺理论方法。无形资产会计白勺理论与实务便成为近年来财务会计领域争论白勺焦点,今后仍将引起专家学者白勺广泛关注和积极参与。本文从中国沪、深两市信息技术业高新技术上市公司年报披露白勺信息入手,揭示无形资产在高新技术企业中所处白勺地位以及目前高新技术企业无形资产白勺会计处理白勺现实状况;随后,本文通过比较国内外对无形资产白勺确认与计量白勺不同规定,针对高新技术企业白勺特点,分别对无形资产白勺性质、分类、确认、计量等问题进行了论述,着重阐述了高新技术企业无形资产白勺确认、计量属性白勺选择以及后续计量白勺问题,并对此提出了改进白勺建议
Abstract（英文摘要）：www.328tibet.cn 21st century is the knowledge economical time. The knowledge economy is one kind of economic form based on the knowledge resources and it is also one kind of economy led by knowledge. The high-tech industry, whose foundation is knowledge concentrated technology, has become the prop industry in the knowledge economical time, the main fountainhead for a nation or an area to gain long-term competition superiority and the propeller of the social economy’s durative development. The high-tech industry has proposed the challenge to traditional accounting.The proportion of the intangible assets has a dramatic increase in the national assets as a whole. At some high-tech enterprises, the intangible assets such as patent, trademark are steadily on the increase. They he even surpassed the fixed assets and become the most important property in the company. How to weigh the property value of the high-tech enterprise and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research on high-tech enterprise 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. It will still arouse more experts and scholar’s interest and positive participation from now on.The thesis starts with the information disclosed in the stock market in the technology industry to inflect the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.
论文关键词： 高新技术企业；无形资产；确认；计量；
Key words（英文摘要）：www.328tibet.cn High-tech Enterprise；Intangible Assets；Recognition；Measurement；
Abstract（英文摘要）：www.328tibet.cn 21st century is the knowledge economical time. The knowledge economy is one kind of economic form based on the knowledge resources and it is also one kind of economy led by knowledge. The high-tech industry, whose foundation is knowledge concentrated technology, has become the prop industry in the knowledge economical time, the main fountainhead for a nation or an area to gain long-term competition superiority and the propeller of the social economy’s durative development. The high-tech industry has proposed the challenge to traditional accounting.The proportion of the intangible assets has a dramatic increase in the national assets as a whole. At some high-tech enterprises, the intangible assets such as patent, trademark are steadily on the increase. They he even surpassed the fixed assets and become the most important property in the company. How to weigh the property value of the high-tech enterprise and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research on high-tech enterprise 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. It will still arouse more experts and scholar’s interest and positive participation from now on.The thesis starts with the information disclosed in the stock market in the technology industry to inflect the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.
论文关键词： 高新技术企业；无形资产；确认；计量；
Key words（英文摘要）：www.328tibet.cn High-tech Enterprise；Intangible Assets；Recognition；Measurement；