无形资产会计核算探析

范文编号:KJ711  范文字数:13071,页数:15

 无形资产会计核算探析
 [摘 要]随着全球经济和高科技产业的迅猛发展，无形资产在现代企业特别是企业的国际经济交往中的重要性也日益突出。随着科技的飞速发展，无形资产资产更新换代的速度越来越快。这就要求我们必须改进无形资产的会计核算方法，使其满足现行会计的需要，适应时代的发展。无形资产的会计核算历来是会计业务中的难点问题。在经济全球化和国际资本市场一体化的大环境下，我国的无形资产准则正积极向国际会计准则靠拢。新修订的无形资产会计准则对无形资产的会计处理进行了大的修改，特别表现在定义上排除了商誉，对待研究开发费用的问题上，不再一味的进行费用化处理等。本文对我国新企业会计准则中的无形资产会计核算进行分析，并与国际会计准则有关内容进行比较，提出关于改进我国无形资产会计核算方法的思考和建议。
[关键词]无形资产  会计核算  企业会计准则   
Analysis  of  intangible  asset  accounting
 
Abstract：Along with the globalizations of economic and the rapid development of high-tech industry, intangible assets is becoming more and more important possession to modern enterprise, especially in the international economy contact to some companies. The rapid development of science and technology mad the intangible assets renewal speeded up. Improved accounting methods in estimating the intangible asset are required to cope with the modern accountant needs. In fact, how to estimate the intangible assets is always a tough problem in accounting practice. In a environment of economic globalization and the Integrativation of international capital market, our country's intangible assets accounting criterion are closing up to the international accounting criterion .The intangible assets accounting rules were renewed a lot of terms, especially in that the "goodwill" is cancelled from intangible definition, and the research and development costs are no longer taken as an expense now. Based on the comparation with related contents of international intangible accounting criterion, this article analyzes the advantages and the disadvantages of the new intangible asset accounting  criterion, and proposes some advise and suggestions for the hope to improving our country's intangible assets accounting rules.

Key words:  Intangible asset；accounting；enterprise accounting criterion

目      录
 
1 引    言 1
2 无形资产会计核算概述 1
 2.1 无形资产的定义、范围及确认 1
 2.1.1 无形资产的定义 1
 2.1.2 无形资产的范围 2
 2.1.3 无形资产的确认 2
 2.2 无形资产会计核算的意义 3
3 我国现行无形资产会计核算的规定及局限性 3
 3.1 无形资产的计量方法存在的问题 3
 3.1.1 后续支出的计量 3
 3.1.2 研究开发费用的会计处理 4
 3.2 无形资产摊销存在的问题 5
 3.2.1 对有限型无形资产项目的摊销 6
 3.2.2 对无限型无形资产项目的摊销 6
 3.2.3 对残值的摊销 7
 3.3 无形资产披露存在的问题 7
4 健全无形资产会计核算的建议 7
 4.1 加强无形资产会计理论建设 8
 4.1.1 提高对无形资产的重视 8
 4.1.2 完善会计准则制度 8
 4.2 改革会计核算制度 8
 4.2.1 合理规定无形资产确认范围 8
 4.2.2 合理规定无形资产的计量方法 8
 4.2.3 改进无形资产的摊销方法 9
 4.2.4 无形资产披露问题解决的建议 10
结    论 11
参考文献 12
致谢 12

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