無(wú)形資產(chǎn)的確認(rèn)與計(jì)量研究

畢業(yè)論文

無(wú)形資產(chǎn)的確認(rèn)與計(jì)量研究

摘 要：在知識(shí)經(jīng)濟(jì)的背景下，當(dāng)代科技高速發(fā)展，無(wú)形資產(chǎn)占整個(gè)社會(huì)資產(chǎn)的比重顯著增加，凝聚著知識(shí)和智慧的專(zhuān)利權(quán)、商標(biāo)權(quán)等無(wú)形資產(chǎn)與日俱增，它們的比重甚至超過(guò)了固定資產(chǎn)而位居企業(yè)的首位。如何衡量企業(yè)的無(wú)形資產(chǎn)價(jià)值，建立起1套完整的會(huì)計(jì)核算方法、體系具有10分重要的理論意義和未來(lái)的應(yīng)用價(jià)值。然而，目前對(duì)企業(yè)的.研究尚處起步階段未成熟，還未形成1套公認(rèn)的、可以在實(shí)踐中運(yùn)用的理論方法。無(wú)形資產(chǎn)會(huì)計(jì)的理論與實(shí)務(wù)便成為近年來(lái)財(cái)務(wù)會(huì)計(jì)領(lǐng)域爭(zhēng)論的焦點(diǎn)，今后仍將引起更多專(zhuān)家學(xué)者的廣泛關(guān)注和積極參與。
本文在分析無(wú)形資產(chǎn)的含義和國(guó)內(nèi)外無(wú)形資產(chǎn)會(huì)計(jì)的研究現(xiàn)狀的同時(shí)，重點(diǎn)研究了無(wú)形資產(chǎn)的確認(rèn)和計(jì)量。特別是對(duì)無(wú)形資產(chǎn)確認(rèn)和計(jì)量方面出現(xiàn)的問(wèn)題和對(duì)策進(jìn)行了研究。在計(jì)量方法和屬性方面也做了比較詳細(xì)的分析。其目的是強(qiáng)調(diào)無(wú)形資產(chǎn)的重要性，加強(qiáng)我國(guó)對(duì)無(wú)形資產(chǎn)的認(rèn)識(shí)和管理，更深刻的了解無(wú)形資產(chǎn)對(duì)企業(yè)生產(chǎn)、銷(xiāo)售的影響。

關(guān)鍵詞：無(wú)形資產(chǎn)；確認(rèn)；計(jì)量

Researching Recognition and Measuremen of The Intangible Assets
Abstract: Under the background of knowledge economical time,modern scientific and technological development, the proportion of the intangible assets has a dramatic increase in the national assets as a whole.The intangible assets such as patent,trademark are steadily on the increase. They have even surpassed the fixed assets and become the most important property in the company. How to weigh the property value and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research is at the starting stage at present, far from forming one set of recognized and practical theory methods.So the theory and practice of intangible assets has become a focus in the field of financial accounting.
 The article analyzed Intangible Assets’meaning and accounting’research of the word,the same time,the most important is introducing the Intangible Assets’recognition and measuremen. The purpose is attaching the Intangible Assets .We are make researchingin the measuremen’method and measuremen’ Increase the Intangible Assets’management. The goal of this article is to find an effective way for realizing invisible assets correct recognition and measurement reasonably.

Key word: Intangible Assets, Recognition, Measurement

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