关于无形资产核算问题的探讨

二○一三—二○一四

学年论文

题目关于无形资产核算问题的探讨

学院商学院

专业会计学

班级会计122

学号************

学生姓名黄盛亚

指导教师杨火青

摘要：随着市场经济的建立与完善，高新技术的广泛应用，信息、智力资源在生活中发挥着越来越重要的作用，可以说人类已经进入了知识经济时代。在知识经济时代，无形资产已成为经济发展的主要驱动力．并且是企业价值增长的主导因素。随着知识经济时代的到来，知识资本、人力资源等无形资产在企业经营活动中所起的作用日益显著，拥有无形资产的企业能够获得超额收益，企业的竞争力越来越表现为无形资产的竞争力。企业越来越重视无形资产的管理与运用．因为无形资产是企业维持核心竞争力和实现可持续发展的关键经济资源。同时．无形资产随着经济的发展和科学技术的进步．其内涵不断丰富．外延不断得到扩展。在此背景下．无形资产会计的发展应该适应无形资产的发展，以通过会计系统更客观地反映企业的无形资产状况，这不仅有利于企业加强无形资产的科学管理与运用。同时也为其他信息使用者正确地做出决策提供了基础性保障。

关键词：无形资产无形资产核算范围核算局限性无形资产核算原则

Abstract：With the establishment and improvement of the market economy, the widespread application of high technology, information, intellectual resources are playing an increasingly important role in life, we can say we have entered an era of knowledge economy. In the knowledge economy, intangible assets have become the main driving force of economic development. And is the dominant factor in enterprise value growth. With the business activities of intangible assets in the role of the knowledge economy era, knowledge capital, human resources and other increasingly significant, with intangible assets companies can obtain excess returns, the competitiveness of enterprises is increasingly reflected in intangible assets competitiveness. Increasing emphasis on enterprise management and the use of intangible assets. Because of intangible assets is to maintain the core competitiveness of enterprises and achieve key economic resources for sustainable development. At the same time. Intangible assets with the progress of economic development and science and technology. Constantly enrich its content. Epitaxial constantly expanded. In this context. Development should adapt to the development of intangible assets accounting of intangible assets, in order to more objectively reflect the state of the business through intangible assets accounting system, which will not only help enterprises strengthen scientific management and use of intangible assets. It also provides basic protection for other information users make decisions correctly.

Key Words：Intangible assets；Accounting range of intangible assets；

Accounting limitations；Intangible assets accounting principles；

目录

一、无形资产的概念及核算范围 (5)

（一）无形资产的概念 (5)

（二）无形资产的核算范围 (5)

二、无形资产核算的基本原则 (5)

（一）实际成本原则。 (6)

（二）配比原则。 (6)

（三）收益确认原则。 (6)

（四）实质重于形式原则。 (7)

三、无形资产核算的局限性 (7)

(一）核算范围的局限性 (7)

(二）核算方法的局限性 (8)

1、历史成本计量模式的局限 (8)

2、对无形资产的摊销方法不精确 (8)

3、关于出售无形资产的会计核算问题 (8)

(三）对自创无形资产的确认的局限性 (9)

（四）货币计量的局限性 (10)

（五）会计报表中揭示的局限性 (10)

四、无形资产核算的改进和建议 (10)

（一）进一步完善现行无形资产会计规则 (10)

(二）改进核算方法 (11)

（三）关于无形资产的摊销问题的解决方法 (11)

（四）适当扩大无形资产核算范围 (12)

（五）货币计量与非货币计量相结合 (12)

（六）进一步明确研究阶段和开发阶段的判断标准 (12)

六、结论与展望 (13)

参考文献 (14)

3级标题不需要在目录体现