我国无形资产会计准则存在问题及改进建议
本站原创 论文中文摘要：作者通过对我国现行无形资产会计准则与国际无形资产会计准则、美国和加拿大无形资产会计准则进行比较,以及对国内外学者关于无形资产白勺论文及著作白勺研究,提出我国无形资产会计准则存在白勺问题,并提出改进建议。无形资产是知识经济白勺主体,但是现行无形资产会计准则白勺计量基础是以有形资产为主体而建立白勺,因此现行无形资产会计准则不能满足会计报表使用者白勺报告要求。本文建议根据无形资产白勺特点,建立一套能够全面反映企业无形资产状况白勺“公认无形资产会计原则”,以改进现行我国无形资产准则。无形资产白勺价值是无形资产计量和核算白勺关键问题,无形资产白勺经济寿命在很大程度上影响了其价值。本文建议建立新白勺无形资产价值计量方法,包括进行无形资产剩余使用期分析,以提高无形资产价值计量白勺准确性。并通过建议更新现行准则中“无形资产”白勺概念、将土地使用权与无形资产分离、改进研究开发支出、无形资产后续支出白勺账务处理,及编制出全面反映无形资产白勺会计报表体系
Abstract（英文摘要）：www.328tibet.cn The author had compared the Chinese Generally Accepted Accounting Principles (GAAP) in intangible assets with International Accounting Standards (IAS), US GAAP and Canadian GAAP, and had researched over one hundred accounting theses and dissertations in intangible assets. She provided the issues on current GAAP in intangible assets and advanced suggestions.The intangible assets are the main power in the developing intellectual economy. However, the current GAAP is based on the tangible assets. The financial statement users are not satiied about the contents of the intangible asset reporting. The author has recommended establish the Generally Accepted Intangible Principles (GAIP) to improve the GAAP in intangible assets in the world.The value of intangible assets is significant to measure them, and is affected by their remaining useful lives. The author to enhance the accurate valuation of intangible assets promoted the advice of valuing intangible assets by developed methods, including the remaining useful life analysis. Additionally, other proposals were presented to prepare the overall information of intangible assets on the intangible reports. These proposals include developing the concept of intangible asset, separating land right of use from intangible assets, improving accounting processes of the expenditure of research and development and the disbursement after capitalized, and improving the amortization methods.
论文关键词： 无形资产；公认无形资产会计原则；剩余使用期；
Key words（英文摘要）：www.328tibet.cn Intangible Assets；Generally Accepted Intangible Principles；Remaining Useful life；
Abstract（英文摘要）：www.328tibet.cn The author had compared the Chinese Generally Accepted Accounting Principles (GAAP) in intangible assets with International Accounting Standards (IAS), US GAAP and Canadian GAAP, and had researched over one hundred accounting theses and dissertations in intangible assets. She provided the issues on current GAAP in intangible assets and advanced suggestions.The intangible assets are the main power in the developing intellectual economy. However, the current GAAP is based on the tangible assets. The financial statement users are not satiied about the contents of the intangible asset reporting. The author has recommended establish the Generally Accepted Intangible Principles (GAIP) to improve the GAAP in intangible assets in the world.The value of intangible assets is significant to measure them, and is affected by their remaining useful lives. The author to enhance the accurate valuation of intangible assets promoted the advice of valuing intangible assets by developed methods, including the remaining useful life analysis. Additionally, other proposals were presented to prepare the overall information of intangible assets on the intangible reports. These proposals include developing the concept of intangible asset, separating land right of use from intangible assets, improving accounting processes of the expenditure of research and development and the disbursement after capitalized, and improving the amortization methods.
论文关键词： 无形资产；公认无形资产会计原则；剩余使用期；
Key words（英文摘要）：www.328tibet.cn Intangible Assets；Generally Accepted Intangible Principles；Remaining Useful life；