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。     

关于完善无形资产的定义及其核算的探讨

随着知识经济时代到来，科学技术成为极其重要的经济资源，无形资产在总资产中占有了一定的份额，无形资产的地位日益提高。无形资产核算，如何适应知识经济时代的要求，引起了会计界的重视。本文拟就完善无形资产定义及其核算，谈些看法，提些建议。一、关于无形资产的定...     

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。     

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。     

无形资产会计：迎接知识经济的挑战

无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。随着科学技术的进步，无形资产在企业成长与经济发展中发挥着越来越重要的作用。当前，世界正在进入知识经济时代，如何迎接知识经济的挑战，使无形资产会计...     

无形资产审计过程中的风险点及防范

在知识经济时代，无形资产在企业中的作用不断上升，同时由于无形资产的特殊性，使得无形资产成为企业进行会计操纵的温床。本文在分析无形资产主要特点的基础上，指出审计过程中无形资产存在的基本风险点，并进一步的提出应对措施，以为促进我国企业无形资产的合理研发与持有提供建设性指导。     

知识经济时代的人力资源会计、无形资产会计

为适应知识经济的发展 ,需尽快建立人力资源会计和无形资产会计。     

知识经济下对无形资产会计的思考

在知识经济下，知识资源已成为制纺企业乃至国家存亡发展的决定因素。可以这样说，在知识经济时代，产品所包含的物质部分已相对越来越少，而所包含的知识正越来越多。正因为如此，建立在知识资源基础上的无形资产受到了知识经济广泛而深刻的影响，无形资产会计也面临着新的挑战。     

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。     

浅议知识经济对现行会计的影响

会计与经济发展紧密相关。知识经济的到来，不仅对社会、经济以及个人带来严峻挑战，而且对“以资本为基础”的工业经济下的传统会计产生重大的影响。我们应对传统会计理论进行发展和创新，以适应知识经济时代的要求。一、知识经济对现行会计的影响（一）知识经济对会计基础工作的影响。会计确认是会计运行系统的基础，任何经济事项要进入会计运行系统加工处理、生成有用信息，都是从会计确认环节开始的。现行的会计确认标准，普遍采纳的是“符合会计要素的定义，对企业未来经济利益影响和可靠性加以计量。”而在知识经济中，无形资产中的人…     

Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019

In recent years, there has been a debate about whether the owners of “heritage assets” should include them on their balance sheets. We present a longitudinal study of the collection of 77 pictures donated by Thomas Holloway to Royal Holloway College between 1881 and 1883. We draw on archival material to analyse accounting practices for Holloway's picture collection, finding that the collection remained effectively invisible as an accounting object until 1999, when accounting requirements for heritage assets were first applied. We use Jean Baudrillard's “orders of simulacra” to study the relationship between accounting signs and their referents, and we draw on Bruno Latour's notion of “matters of concern” to investigate how changes in the accounting sign render the referent a complicating, agitating and provoking “matter” in different ways. The Royal Holloway financial statements currently present the picture collection by an accounting sign that we suggest is a “counterfeit” (signifying the money that could, counterfactually, be made from selling the paintings) but not a “simulation” (creating a hyperreality detached from the referent). This relationship between the sign and the referent makes up the ontological status of “assets” in accounting reports, rendering assets capable of triggering actual (rather than hyperreal) material effects.     

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.     

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。     

A Trusteeship Theory of Accounting for Natural Capital Assets

One of the problems encountered in implementing accrual accounting in the government sector is that of accounting for natural capital assets provided freely to government and which are used as public goods. Professional accounting standards require that these assets be valued and included in the government's statement of assets and liabilities. The problem is not encountered in business accrual accounting because business neither acquires assets freely nor provides services to the public on a non-commercial basis.
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management.     

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’.     

基于经济后果分析的资产证券化会计问题研究

资产证券化被确认为发起企业的“真实销售”还是“担保融资”,以及发起企业是否合并SPE的会计报表,是资产证券化会计的两个关键问题。本文分析了不同会计处理下的经济后果。论文认为,将资产证券化作为“真实销售”处理与不合并SPE对发起人、证券投资者更有吸引力,也更有助于推动资产证券化业务的发展。然而,如果发起人为了达到一定目的而滥用“真实销售”与不合并SPE以操控报表数据,导致会计信息不能反映经济交易的实质,既有可能影响发起企业原债权人的利益,也会加大证券投资者的风险,最终将危及资产证券化业务的正常推进。因此资产证券化会计必须明确规范“真实销售”与不合并SPE的条件。     

资产公允价值的信息含量及其计量——来自香港金融类上市公司的经验数据

2006年我国颁布的新会计准则广泛引入了公允价值的概念。本文以香港金融类上市公司为样本，主要研究香港公允价值的实施是否增强了会计数据的解释能力。实证结果表明，无论是按公允价值计量的金融资产期末价值还是公允价值变动产生的朱实现收益，都对公司价格和市场收益率产生了显著的增量解释能力。实证结果同时显示，投资者对公允价值计量部分资产的关注程度也要普遍高于非公允价值计量的资产。研究结果能有效消除准则制定者的顾虑，推动公允价值更为广泛的运用。     

Intangible Assets and Corporate Signaling

Research and development (R&D) and advertising expenditures often result in patents, technologies and brand names which are difficult to accurately value. Under current generally accepted accounting principles (GAAP) these intangible assets are generally not recognized in the financial statements, but instead are expensed in the period that they occur. Prior studies note that the market-to-book ratios of firms with significant levels of R&D and advertising expenditures suggest that investors, at least partially, value these assets. Researchers and practitioners argue that current GAAP, by not recognizing these intangible assets, reduces the usefulness and relevance of accounting reports.We investigate whether companies with significant levels of intangible assets are more likely to emphasize dividend increases and stock repurchases (which are generally perceived as signaling favorable investment opportunities), instead of traditional accounting disclosures, as a means of overcoming adverse selection. Because these assets are difficult to measure, cash distributions may be viewed as a more credible means of signaling firm value to investors. Using analysts' ratings of firms' accounting disclosures, we find that companies with higher levels of R&D and advertising expenditures are less likely to provide extensive accounting disclosures and instead tend to employ dividend and stock repurchase signals. We obtain these results even after controlling for other firm attributes, such as size, stock returns performance, leverage, liquidity and investors' expectations of growth opportunities. We also find that the market reaction to dividend increase and stock repurchase announcements is greater for firms with higher levels of R&D and advertising expenditures, indicating that these announcements are more informative for such firms.     

Outsourcing accounting information systems: Evidence from closed-end mutual fund families

This study examines the factors associated with the decision of closed-end funds to outsource their accounting information systems. Using data from 2010 and 2011, we find that the outsourcing decision is made by groups of funds with common service providers (called “fund families”), rather than by individual funds. Our results indicate that fund families containing a larger number of funds and older fund families are less likely to outsource their accounting functions. These types of fund families may have greater internal economies of scale, diminishing the potential cost savings from outsourcing. We also find that fund families with more good-faith-valued assets are less likely to outsource accounting information systems than those with more market-valued assets. Valuing these good-faith-valued assets is both an important investment-management process and a key accounting task, reducing the need to outsource accounting to focus managers on their core competency. This study is of potential importance to investors and regulators in evaluating closed-end funds' decisions on outsourcing accounting functions.