无形资产审计的构想与评价

随着知识经济的发展,无形资产的比重呈现出越来越大的趋势。因此,审计部门应重视无形资产的审计。对企业来说,无形资产是可持续发展的重要基础,是企业潜在的巨大财富。面对无形资产管理不规范,国有企业无形资产流失的现状,需要重视无形资产审计。无形资产审计内容包括无形资产战略审计、无形资产重点审计、无形资产效益审计、无形资产管理审计。

On "Intangible Assets" Auditing

s:With the advancement of economy knowledge,the proportion of "intangible assets" is becoming larger and larger.Therefore, the auditing department is supposed to give great attention to "intangible assets". To the enterprises,"intangible assets" is essential to the sustained development as potential wealth.As a result of irregular management and the loss,"intangible assets" auditing should be attached great importance to. In this thesis, the blueprint concerns: system, strategy, emphasis, profits and management.