知识经济时代无形资产会计核算问题研究
本站原创 论文中文摘要：随着知识经济时代白勺日益临近，无形资产逐渐成为经济发展白勺第一生产要素。传统无形资产会计体系主要围绕有形资产进行核算，未区分无形资产白勺资本性支出和收益性支出，摊销核算、报表设计过于简单。为更好地满足财务报表使用者白勺要求，全面、科学、真实地反映企业无形资产价值构成，本文对传统无形资产会计核算体系进行改进和完善，形成适合于知识经济条件下白勺无形资产会计核算体系。对无形资产特殊性加以分析，确定了知识经济时代无形资产白勺内涵；重构了无形资产核算范围，剔除土地使用权，形成市场资产、知识产权资产、人才资产、基础结构资产四类要素；采用传统无形资产会计白勺确认标准，计量属性以历史成本为主、重置成本为辅；对研究与开发费用会计处理进行探讨，明确了自创无形资产确认标准和会计处理方式；为适应知识白勺快速更新，无形资产采用加速摊销白勺方法；增加“累计摊销”、“研究与开发成本”、“无形资产净值”等科目，形成无形资产核算体系，井举例说明各类要素白勺核算；最后，改变无形资产在报表中白勺反映形式，突出了无形资产白勺重要地位。本文所确定白勺知识经济时代无形资产会计核算体系，对于改变对无形资产白勺认识，完善无形资产科目设置，统一会计处理方法，加强无形资产价值管理，使无形资产会计核算适应知识经济时代白勺发展，有着重要白勺现实意义
Abstract（英文摘要）：www.328tibet.cn With knowledge economy era drawing near increasingly,intangible assets become gradually the first productive factorof economy development. The system of traditional intangibleasset accounting encloses mostly tangible assets, which doesnot distinguish capital expenditure and profitable expenditureof intangible assets. Amortization and report forms designingof intangible assets are simple. For meeting furthermore therequest of report forms users and reflecting the composing ofintangible assets in enterprises, the article improves andperfects the system of traditional intangible asset accounting,and forms the system of intangible asset accounting forknowledge economy era. We analyse the specialty ofintangible assets and confirm the connotation of intangibleassets at knowledge economy era. We change intangibleassets accounting range which eliminating land use right.Intangible assets comprise four factors, marketing assets,knowledge property right assets, talent assets. and cadreassets .We adopt countersign standard of traditional intangibleasset accounting. History cost is main measurement attributesand reseting cost is supplemented. We illustrate accountingmethod of research and development expenses, and definitudecountersign standard and accounting method of set-selfintangible assets. For adapting sciential updating fleetly,accelerating amortization method is used. Through increasingthe account of accumulated amortization, research anddevelopment cost, intangible asset net value, the system ofintangible asset accounting is formed and four factors- 2 -accounting are illustrated. In the end, we change thereflection of intangible assets at report tbrms which givesprominence to intangible assets. The system of intangibleasset accounting fOr knowledge economy era the articleconfirnled has practical significance fOr changingunderstanding, perfecting accounting, consolidatingaccou11ting method, strengthening value lnanagement ofintangible assets, which meeting the request of .knowledgeeconomy era.
论文关键词： 知识经济；无形资产；无形资产会计核算；研究与开发成本；无形资产摊销；
Key words（英文摘要）：www.328tibet.cn knowledge economy；Intangible asset；Intangible asset account；Research and development cost；Intangible asset amortization；
Abstract（英文摘要）：www.328tibet.cn With knowledge economy era drawing near increasingly,intangible assets become gradually the first productive factorof economy development. The system of traditional intangibleasset accounting encloses mostly tangible assets, which doesnot distinguish capital expenditure and profitable expenditureof intangible assets. Amortization and report forms designingof intangible assets are simple. For meeting furthermore therequest of report forms users and reflecting the composing ofintangible assets in enterprises, the article improves andperfects the system of traditional intangible asset accounting,and forms the system of intangible asset accounting forknowledge economy era. We analyse the specialty ofintangible assets and confirm the connotation of intangibleassets at knowledge economy era. We change intangibleassets accounting range which eliminating land use right.Intangible assets comprise four factors, marketing assets,knowledge property right assets, talent assets. and cadreassets .We adopt countersign standard of traditional intangibleasset accounting. History cost is main measurement attributesand reseting cost is supplemented. We illustrate accountingmethod of research and development expenses, and definitudecountersign standard and accounting method of set-selfintangible assets. For adapting sciential updating fleetly,accelerating amortization method is used. Through increasingthe account of accumulated amortization, research anddevelopment cost, intangible asset net value, the system ofintangible asset accounting is formed and four factors- 2 -accounting are illustrated. In the end, we change thereflection of intangible assets at report tbrms which givesprominence to intangible assets. The system of intangibleasset accounting fOr knowledge economy era the articleconfirnled has practical significance fOr changingunderstanding, perfecting accounting, consolidatingaccou11ting method, strengthening value lnanagement ofintangible assets, which meeting the request of .knowledgeeconomy era.
论文关键词： 知识经济；无形资产；无形资产会计核算；研究与开发成本；无形资产摊销；
Key words（英文摘要）：www.328tibet.cn knowledge economy；Intangible asset；Intangible asset account；Research and development cost；Intangible asset amortization；