无形资产会计问题探讨

在经济全球化和知识经济的时代背景下,现有的无形资产会计实操与理论已经不能完全适应知识经济的要求。所以改进现行无形资产会计的缺陷与不足,寻求与知识经济时代相吻合的无形资产会计处理方法成为当务之急。本文分析、总结了我国无形资产的确定、划分、计量和摊销,在此基础上提出了完善我国无形资产确认、计量、信息披露的改进策略。

A Study of Intangible Assets Accounting

Under the background of economic globalization and knowledge economy, the intangible assets accounting practice and theory already cannot adapt to the requirements of knowledge economy. So it is necessary to improvethe existing defects and deficiencies of intangible assets accounting, to coincide with the era of knowledge economy, the accounting treatment of intangible assets. This paper, analyzes and summarizes our country intangible assets, division, measurement and amortization, puts forward improvement strategies of China＇s intangible assets recognition, measurement, disclosure.