企业无形资产核算的研究【毕业作品含外文】

BI YE LUN WEN 企业无形资产核算的研究

学位申请人

学科专业农林经济管理（会计学方向）

指导教师

答辩日期

摘要

本文试图以独特的视角，依据新的会计准则，运用了比较研究法，沿着无形资产的进入、存续、退出企业的生命历程，在充分解析无形资产核算与固定资产核算异同的基础上，借鉴固定资产核算的成熟技术，探索完善无形资产核算的途径。

无形资产具有广义和狭义之分，凡没有物质实体而是表现为某种法定权利或技术的资产，都属于广义无形资产的范畴。但是会计中无形资产通常都是狭义的理解，是指拥有或控制的没有实物形态的可辨认非货币性资产，例如专利权、商标权、著作权、土地使用权、非专利技术等。

2006年2月15日，由财政部发行的，包新会计准则，括1项基本准则和38项具体准则。在无形资产方面，确认无形资产、计量、研发费用及其他方面都有比较大的变化。本文是根据新的标准，对新旧标准的差异进行分析，以便更好地了解新标准，并对无形资产的确认、计量、研究等方面提出进一步建议。

关键词：无形资产；会计准则；核算

Abstract

This paper with a unique Angle of view, on the basis of the new accounting standards, the use of the comparative research, the intangible assets into, survival, out of the life of the enterprise, in the full resolution of intangible assets and fixed assets accounting differences, on the basis of referring to the mature technology of fixed assets accounting, explore ways to improve the intangible assets accounting.

Intangible assets has broad sense and narrow sense, no matter entity but have assets for certain legal rights or technology, all belong to the category of generalized intangible assets. But the accounting of intangible assets are usually narrow understanding, owned or controlled by which there is no physical form of identifiable non-monetary assets, such as patent right, trademark right, copyright, land use rights, non-patented technology, etc.

On February 15, 2006, by the ministry of finance issued new accounting standards, including 1 basic standard and 38 specific standards. In terms of intangible assets, recognition of intangible assets, measurement, research and development expenses and other aspects have bigger change. This paper is according to the new standard, were analyzed, and the difference of old and new standard in order to better understand the new standards, and the recognition and measurement of intangible assets and research further Suggestions.

Keywords: Intangible assets;Accounting Standards;Acounting

目录

摘要................................................................................................................................................ I ABSTRACT ..................................................................................................................................... II 1 绪论. (1)

1.1研究背景与意义 (1)

1.1.1研究背景 (1)

1.1.2研究意义 (1)

1.2论文主要研究的内容 (2)

1.3论文组织结构 (2)

2无形资产相关理论简述 (3)

2.1无形资产的含义 (3)

2.2无形资产核算的范围 (3)

2.2.1关于商誉的会计核算 (3)

2.2.2 关于人力资源等的会计核算 (3)

2.3确定无形资产核算范围的原则 (4)

2.3.1 必须从实际出发，同时遵循公认规范 (4)

2.3.2 无形资产纳入会计核算范围必须满足可计量性原则 (4)

2.3.3 成本效益原则 (4)

3无形资产核算的局限性 (6)

3.1核算内容的局限性 (6)

3.2核算方法的局限性 (6)

3.3 现行财务会计关于无形资产的报告不合理 (7)

4完善无形资产范围确认与计量体系的建议 (8)

4.1无形资产内涵的拓展 (8)

4.2表外确认与计量 (8)

5结束语 (10)

参考文献 (11)

致谢 (12)

附录外文文献 (13)

文献翻译 (15)