無形資產會計核算探析

論文編號:KJ711  論文字數:13071,頁數:15

 無形資產會計核算探析
 [摘 要]隨著全球經濟和高科技產業的迅猛發展，無形資產在現代企業特別是企業的國際經濟交往中的重要性也日益突出。隨著科技的飛速發展，無形資產資產更新換代的速度越來越快。這就要求我們必須改進無形資產的會計核算方法，使其滿足現行會計的需要，適應時代的發展。無形資產的會計核算歷來是會計業務中的難點問題。在經濟全球化和國際資本市場一體化的大環境下，我國的無形資產準則正積極向國際會計準則靠攏。新修訂的無形資產會計準則對無形資產的會計處理進行了大的修改，特別表現在定義上排除了商譽，對待研究開發費用的問題上，不再一味的進行費用化處理等。本文對我國新企業會計準則中的無形資產會計核算進行分析，并與國際會計準則有關內容進行比較，提出關于改進我國無形資產會計核算方法的思考和建議。
[關鍵詞]無形資產  會計核算  企業會計準則   
Analysis  of  intangible  asset  accounting
 
Abstract：Along with the globalizations of economic and the rapid development of high-tech industry, intangible assets is becoming more and more important possession to modern enterprise, especially in the international economy contact to some companies. The rapid development of science and technology mad the intangible assets renewal speeded up. Improved accounting methods in estimating the intangible asset are required to cope with the modern accountant needs. In fact, how to estimate the intangible assets is always a tough problem in accounting practice. In a environment of economic globalization and the Integrativation of international capital market, our country's intangible assets accounting criterion are closing up to the international accounting criterion .The intangible assets accounting rules were renewed a lot of terms, especially in that the "goodwill" is cancelled from intangible definition, and the research and development costs are no longer taken as an expense now. Based on the comparation with related contents of international intangible accounting criterion, this article analyzes the advantages and the disadvantages of the new intangible asset accounting  criterion, and proposes some advise and suggestions for the hope to improving our country's intangible assets accounting rules.

Key words:  Intangible asset；accounting；enterprise accounting criterion

目      錄
 
1 引    言 1
2 無形資產會計核算概述 1
 2.1 無形資產的定義、范圍及確認 1
 2.1.1 無形資產的定義 1
 2.1.2 無形資產的范圍 2
 2.1.3 無形資產的確認 2
 2.2 無形資產會計核算的意義 3
3 我國現行無形資產會計核算的規定及局限性 3
 3.1 無形資產的計量方法存在的問題 3
 3.1.1 后續支出的計量 3
 3.1.2 研究開發費用的會計處理 4
 3.2 無形資產攤銷存在的問題 5
 3.2.1 對有限型無形資產項目的攤銷 6
 3.2.2 對無限型無形資產項目的攤銷 6
 3.2.3 對殘值的攤銷 7
 3.3 無形資產披露存在的問題 7
4 健全無形資產會計核算的建議 7
 4.1 加強無形資產會計理論建設 8
 4.1.1 提高對無形資產的重視 8
 4.1.2 完善會計準則制度 8
 4.2 改革會計核算制度 8
 4.2.1 合理規定無形資產確認范圍 8
 4.2.2 合理規定無形資產的計量方法 8
 4.2.3 改進無形資產的攤銷方法 9
 4.2.4 無形資產披露問題解決的建議 10
結    論 11
參考文獻 12
致謝 12