资产计价方式的选择

学校代码：10484

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河南财经学院

HENAN UNIVERSITY OF FINANCE AND ECONOMICS

自学考试（会计专业）本科生论文论文题目：资产计价方式的选择

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资产计价方式的选择

摘要

资产计量是收入与成本、费用配比程序中的一个必要步骤。收益表现为整个收入总额与投入的成本相配比的结果。对于企业来说，问题就在于投入与产出的资产以什么价值属性去计价，才能满足自身的需要。资产计量的价值属性较多，我国会计准则明确规定的就有五种。采用不同的计量属性，投入与产出对比的结果就会不同，也会影响企业的盈利水平。

对固定资产的计价，传统上都以历史成本（原始价值）为基础，但是，由于盘盈或接受捐赠等原因增加的固定资产，因无法确定其历史成本，就要采用重置成本来计量固定资产。考虑到固定资产价值较大，其价值会随着服务能力的下降而逐渐减少，还需要揭示固定资产的折余价值。资产计量的价值属性较多，我国会计准则明确规定的就有五种。采用不同的计量属性，投入与产出对比的结果就会不同，也会影响企业的盈利水平。

无形资产是科学技术、社会生产力发展到一定阶段的必然产物。在工业革命以来的传统经济模式下，虽然在某些产业中，专利、专有技术等对提高生产效率、降低成本、增加企业经济效益等也发挥了重要作用，但总体上经济的增长和企业的发展主要靠资本、土地等传统生产要素的投入，无形资产发挥作用只是个别行业的个别现象，没有成为各产业中重要的资源，人们也没有形成对无形资产的普遍重视。

随着经济的发展，特别是高新技术产业的兴起，知识经济时代的到来，使得资产的确认、计量与摊销显得更加复杂、更加重要。本文就资产计价方法的问题作一初步讨论。

关键词：固定资产，无形资产，计价，方式，研究

The choice of asset pricing

ABSTRACT

Measurement of income and cost of assets, the cost ratio is a necessary step in the program. The performance of total revenue receipts for the entire match with the cost of inputs than results. For enterprises, the problem is that input and output value of the assets of what attributes to pricing, to meet their own needs. Measurement of the value of property assets more clearly defined standards of accounting, there are five. Different properties, and compared the results of input and output would be different, will also affect the level of corporate earnings.

Valuation of fixed assets, traditionally the historical cost (original value) basis, but because of overage or accept donations to increase the fixed assets and other reasons, can not be determined because of their historical cost, replacement cost will be measured using a fixed assets. Taking into account the larger value of fixed assets, the value will decline as the service gradually reduced capacity, but also reveal the depreciated value of fixed assets. Measurement of the value of property assets more clearly defined standards of accounting, there are five. Different properties, and compared the results of input and output would be different, will also affect the level of corporate earnings.

Intangible assets are science and technology, the development of social productive forces to a certain stage of the natural product. Since the industrial revolution in the traditional economic model, although in some industries,

patents, proprietary technology to improve productivity, reduce costs and increase economic efficiency, also played an important role, but the overall economic growth and corporate depends mainly on the development of capital, land and other traditional factors of production inputs, the role of intangible assets is only the individual phenomenon of individual industries, did not become important resources in the industry, people generally did not form on the importance of intangible assets.