浅议我国无形资产及其会计核算的管理

新技术革命使21世纪逐渐步入知识经济的崭新时代,无形资产资源迅速发展,靠无形资产竞争并获得长期利润的格局日益凸现.在此巨变中,我国无形资产的管理以及原有的以处理有形资产为中心的会计程序和方法显得越来越不适应.本文就知识经济条件下我国无形资产的管理及其会计核算中无形资产在确认、计量和披露几个方面在传统会计存在的不足及相应的改进做一些探讨,以期我国无形资产的管理及其会计核算体系日益完善,与时俱进,促进经济的发展.     

知识经济时代无形资产会计的创新

伴随着知识经济的到来，无形资产的重要性日益提高，知识经济对无形资产有着深刻的影响。为知识经济的挑战，使无形资产会计适应时代的要求，无形资产会计必须不断进行改革与创新，重新确立无形资产的会计确认和计量模式，以发挥其应有的作用。     

知识经济条件下无形资产价值计量与摊销研究

随着知识经济的发展,无形资产在企业资产中的比重不断增加,对企业经营战略及经济收益的发展影响也不断加深。但结合无形资产的特点,基于传统历史成本的会计计量方式并不能有效满足当前经济社会各参与者对于企业无形资产信息的需要。因而,通过对当前各种用于处理无形资产的会计计量及摊销方法的研究,以探索出真正适用并能适应于无形资产的会计计量方法及准则,为真正提高无形资产对企业价值服务,成为当前无形资产研究的方向。     

无形资产会计的若干问题探讨

随着我国知识经济时代的到来,无形资产已经成为企业最重要的财富,而对无形资产的会计处理则成为人们关注的焦点。本文将全面介绍无形资产演进的全过程,指出我国企业在知识经济时代无形资产确认与核算存在的问题,并结合作者工作和研究的经验给企业无形资产的会计处理提出可行性的建议。     

对商誉会计的认识和发展前景分析

<正>随着经济的不断发展及经济全球化的不断延伸,我国企业在国内外的并购浪潮悄然升起,并购在促进我国的资产重组、产业结构升级及企业改制等方面起到非常积极的作用。随着知识经济的到来,无形资产在企业中的地位和作用逐步显现,随之而来的无形资产在会计中的确认、计量和报告显得尤为重要。商誉作为无形资产     

企业核心竞争力会计:确认·计量·报告

在知识经济时代,企业之发展、国家之富强,乃至社会之进步,都无一例外地与无形资产密切相关,而以无形资产为载体的核心竞争力也必然发挥着不可忽视的作用。文章回顾了企业核心竞争力会计的研究现状,梳理了企业核心竞争力会计确认、计量与报告的研究成果,总结了企业核心竞争力会计的研究启示,探讨了企业核心竞争力会计的未来研究方向。     

关于自创商誉确认和计量的思考

<正>在知识经济时代,企业资产已从有形化向无形化发展,而无形资产中未确认的自创商誉占资产的比例也越来越大,对自创商誉进行确认和计量已成为无形资产会计发展的必然。而会计实务中对自创商誉的确认和计量问题仍处于混乱状态,本文从自创商誉的概念及本质出发,对其确认、计量和披露等会计处理提出一些建议。     

知识经济下的无形资产会计

随着知识经济的到来，使得无形资产成为各国经济增长和企业发展的重要推动力，无形资产发挥作用已成为各产业的普遍现象。本文主要介绍知识经济下无形资产会计的现状，以及存在的问题，提出了完善善我国无形资产会计的建议。     

知识经济下新会计准则的无形资产计量研究

随着科学技术的发展与进步,人类社会从工业经济时代步入了知识经济时代。在这个新的时代里,有形资产在企业总资产中的比例不断地下降,无形资产在企业资产中所占的比重也越来越大,其地位与作用也日益加强。因此加强对无形资产会计核算的研究,具有重大的现实意义。本文以知识经济为背景,根据我国新会计准则,在我国现有的无形资产的计量的基础上,分析了在这个新的环境下如何进行无形资产的计量。     

知识经济下无形资产计量问题研究

无形资产是无实物形态的资本性资产，从会计的角度看，知识经济最大的特点是无形资产占整个社会资产的比重得以增加。目前无形资产计量中存在许多问题，如尚未形成对无形资产价值实行全面管理的体系、对无形资产投资价值计量不合理、无形资产价值核算方法比较混乱、对无形资产摊销方法的规定不合理。应增加无形资产项目核算的内容，改善核算方法，对无形资产进行正确计量。     

Should More Internally Generated Intangible Assets Be Recognized? A Commentary

This study analyzes whether financial statements should recognize more internally generated intangible assets with particular reference to China. This issue is significant because of the increasing importance of the ‘new economy’ and R&D investment, including in China. We present the current accounting requirements for intangible assets and illustrate that the failure to recognize internally generated intangible assets leads to a high ratio of unrecognized value to market capitalization, known as the asset light phenomenon among firms. We discuss and compare international and Chinese views supporting and opposing the recognition of more internally generated intangible assets. We identify and analyze the major issues in general, and in China particularly, that standard setters and their stakeholders have to consider if more internally generated intangible assets are recognized. We focus on areas of recognition, initial and subsequent measurement, and user reaction. We find that the most critical issues are the separability and measurability of internally generated intangible assets. Based on the issues identified, we discuss initiatives on non-financial disclosure in relation to unrecognized intangible assets and firms’ value creation. The study elucidates the consequences of current accounting standards on internally generated intangible assets and, by identifying the critical issues, contributes to the debate on whether it is best to adopt recognition of internally generated intangible assets or a disclosure-only approach.     

论以知识为核心生产要素的成本管理

知识经济以知识为核心生产要素的特征，冲击了传统成本管理的根基，必须转变传统成本管理重物轻人，重有形资产轻无形资产，成本管理时间上滞后，空间上狭小、构成上不合理的缺陷，建立以人为本的成本管理观念，得塑全面成本管理的时空，扩展产品成本核算的内容。     

创业板无形资产的价值相关性——来自创业板公司的经验证据

随着知识经济时代的来临,无形资产将在经济舞台上发挥更加重要的作用.论文着眼于分析无形资产对于我国创业板公司的贡献程度,经过实证研究发现：第一,现阶段我国创业板公司的无形资产无法有效提升其盈利能力;第二,市场没有对创业板公司的无形资产给予显著正向的评价;第三,相对于无形资产,有形资产对创业板公司的贡献更大.以上结论说明,目前我国创业板市场公司的无形资产整体质量一般,与发达国家以高新技术企业为代表的二板市场仍有不小差距.     

无形资产对公司资本结构的影响研究

针对无形资产是否可以起到有效的债务支持替代作用进而影响企业资本结构这一当前少有文献实证探讨的问题,结合我国实际融资环境实证分析无形资产对企业负债水平及资本结构的影响程度和机制.研究发现,企业无形资产投入与负债支持能力及资产负债率显著正相关,实际上发挥出了对有形资产债务支持的替代作用.     

Intangible Marketing Assets: A Managerial Accounting Perspective

Intangible marketing assets, such as brand strength, product image and reputation, appear to be of growing significance to companies. This paper seeks to offer a management accounting perspective on intangible marketing assets. A typology is developed that categorises related constructs, hitherto referred to, somewhat broadly, as marketing assets. The typology (1) redefines intangible marketing assets from an accounting perspective, and (2) identifies the inputs and outputs of the intangible marketing asset management process. The traditional accounting methods afforded to intangible marketing assets are noted, together with their adverse implications for asset development. It is suggested that management accounting should develop a method of accounting for such assets that is more consistent with supporting longer-term corporate objectives.     

高校无形资产的来源、特征及管理研究

高校无形资产的含义有广义与狭义之分,其管理包括权属管理和价值管理两个方面。高校无形资产有其独有的来源和特征。目前无形资产管理是高校资产管理的一个薄弱环节,存在着诸多问题。在权属管理方面,应加大宣传力度,理顺管理体制,建立健全管理机制,规范无形资产使用、处置管理,加强产权管理,建立激励机制。在价值管理方面,应修订会计制度,补充完善核算规定,规范核算方法和报表披露办法,完善会计核算和评估体系。     

Accounting for Intangible Assets: Thinking It Through

With the modern corporation investing more in intangible assets, the issue of appropriate accounting for these assets is very much at the fore and formally on the agendas of accounting standards boards. Some commentators advocate that internally generated intangible assets should be booked to the balance sheet, just like tangible assets. This paper explains that this apparently straightforward solution is not so simple. There are subtleties that, when recognised, indicate that such accounting would often make both balance sheets and income statements less informative. In response, the paper outlines an accounting for intangible assets that preserves, indeed enhances, the information conveyed by both the balance sheet and the income statement and satisfies the financial reporting objective of providing information to investors about ‘the amount, timing, and uncertainty of future cash flows’.     

The Relation Between Patent Citations and Tobin's Q in the Semiconductor Industry

The market value of a firm is largely determined by the expected returns to the firm's tangible and intangible assets. However, accounting data generally excludes intangible assets. Financial variables which are constructed in part from accounting data, such as Tobin's Q, are thus biased. If measures of intangible capital are successful in explaining variation in Q, then a case can be made for incorporating such measures into future research. In high technology industries, such as the semiconductor industry, valuing a firm's intangible assets requires the valuation of its technological capital. Past studies have relied heavily on simple patent counts and research and development expenditures to quantify the technological component of a firm's intangible assets. This paper examines the ability of measures of intangible capital to explain variation in Q and considers an additional data source, patent citations. We find that stock variables created from citation data contain relevant information about the market's valuation of intangible assets.     

Measuring Intangible Capital: A Review of Current Practice

This paper examines international practices that measure firm-level investments into intangible capital. The issues motivating the paper are the need for a standardised framework for measuring intangible capital and the possibility for standardised applications of these measures into the future. The paper analyses the differences and problems associated with the properties of the "official" (accounting) and "non-official" measurement approaches. We propose that the way to a standardised, more comparable approach to measuring intangible capital is to employ a back-to-basics "costs" approach which classifies investments in intangible capital as assets based on management intent at the time.