(完整word版)知识经济下无形资产会计若干问题探讨

知识经济下无形资产会计若干问题探讨

摘要

在知识经济下，无形资产的重要性越来越突出，而无形资产的界定和核算将会是公司在对利润追求中的一个瓶颈，更好地进行无形资产的会计核算有利于公司高管准确及时的了解公司经营现状，可以更好地进行下阶段的计划和决策。

本文首先无形资产的概念进行了阐述，对无形资产的概念及其扩展进行了研究，针对性的提出了无形资产的相关观点，把无形资产知识范围的扩展作为无形资产研究的边界。

然后提出了无形资产的地位变化和确认条件，认为知识经济下，以技术贸易为代表的无形资产贸易年平均增长速度大大超过其它商品贸易的增长速度，因此无形资产的范围也应扩大。

然后对知识经济下的无形资产现状进行阐述，并分析出其存在的问题，对所存在的问题提出了可行性意见和建议，

本文重点研究了无形资产的核算，提出加强公司的会计核算，提升会计人员素质，完善现行会计准则和强化无形资产运行的评估问题等相关措施，对无形资产的的披露出现的问题进行详细阐述和解决。

关键词：无形资产，会计核算,信息披露

Abstract

Under the background of knowledge economy, the importance of intangible assets is becoming more and more serious， and the definition of the intangible asset and accounting will be companies in the pursuit of profit in a bottleneck， better accounting for intangible assets for company executives to accurate and timely understanding of the company present situation, can be better for the next stage of the plan and decision making.

Firstly, this paper introduces the concept of intangible assets， the concept of intangible assets and its extensions were studied， and puts forward the relevant views of intangible assets, intangible assets in knowledge to expand the scope of intangible assets as study of boundary。

Then put forward intangible assets status change and confirm the conditions, think intellectual economy， technical trade as the representative of the intangible assets trade average annual growth rate much higher than other merchandise trade growth rate, thus the scope of intangible assets should also be expanded.

Then the knowledge economy under the situation of intangible assets are expounded, and analysis of the existing problems, the problems raised by the feasibility opinion and proposal,

This paper focuses on the research of the accounting of intangible assets， put forward to strengthen the company’s accountin g, improve the quality of accounting personnel，improve the current accounting standards and strengthen the evaluation problem of intangible assets operation and other related measures， intangible assets on the disclosure problems in detail and resolution。

Keywords：intangible，assets accounting,information disclosure

目录

一、知识经济和无形资产的概念及其拓展 (1)

（一）关于无形资产的几种观点 (1)

1、权利观 (1)

2、项目列举的观点 (1)

3、超额盈利观 (1)

4、无实体观 (2)

5、权威机构观点 (2)

（二)知识经济和无形资产的特点 (3)

1、知识经济的特点 (3)

2、无形资产的特点 (3)

（三)知识经济下无形资产计量范围的扩展 (4)

二、无形资产的地位变化和确认条件 (4)

三、知识经济下，无形资产计量的成本特征与假设前提 (5)

（一）无形资产计量的成本特征与计量基础 (5)

（二)无形资产计量的假设前提 (6)

四、无形资产的核算 (6)

（一)无形资产的信息披露及出现的问题 (6)

1、确认范围过于狭窄 (6)

2、披露信息失真 (7)

3、披露信息内容不充分 (7)

（二）完善无形资产核算 (7)

1、完善现行无形资产会计规则 (8)

2、加强对公司的治理 (8)

3、提高会计人员的素质 (8)

4、强化无形资产运营中的评估问题 (8)

结论 (10)

致谢 (11)

参考文献 (12)