关于资产核算的计量与确认

无形资产确认、计量与摊销方法,是随着经济和科技水平的发展、经济管理要求的变化而发生变化的,这就需要我们在实践和探索中不断地完善无形资产的会计准则,使无形资产确认与计量既具有前瞻性又具有可行性,既与国际准则接轨又不脱离我国的实际国情.我国在2001年实施的<企业会计准则--无形资产>(以下简称旧准则)存在一定的缺陷,2006年2月15日,财政部颁布了<企业会计准则第6号--无形资产>(以下简称新准则).新准则已于2007年1月1日在上市公司率先执行.本文对无形资产新准则下的确认,计量与问题进行了初步探讨,肯定了新准则对无形资产确认与计量的改进,同时指出了新准则下无形资产确认与计量存在的缺陷并提出了完善无形资产确认与计量体系的建议.

Regarding the assets accounting measurement and confirmation

The method of theintangible assets recognition,measurement and amortisation changes along with the development of economic and technological level and the changes of the economic management requirements.It needs us improve the intangible assets accounting standards continuously.and let the intangible assets recognition and measurement is feasible and forward-looking and connect with international norms and be not from the actual condition of our country.In 2001,China's implementation of the accounting standards for enterprises-intangible assets (hereinafter referred to as the old standards)has some shortcomings.On February 15,2006,the ministry of finance promulgated the accounting standards for enterprises no.6-intangible assets(hereinafter referred to as the new standards).The new standards has been carried on in the listed company on January 1,2007,This paper discusses the intangible assets confirmation,measurement and problems under this new standards.It confirms the new guidelines for sure the recognition and measurement of intangible assets.It also points out the defects in the intangible assets recognition and measurement under the new guidelines.And it puts forward the suggestions of intangible assets recognition and measurement system.