高新企业无形资产会计若干问题的研究

高新企业无形资产会计若干问题的研究
 
摘  要: 2101世纪是知识经济时代，知识经济是以知识资源为基础的1种经济形态，也是1种“以知识为主导的经济”。以知识密集型技术为基础的高新产业成为知识经济时代的支柱产业，不仅是1个国家或地区获取长期竞争优势的主要源泉，也是社会经济可持续发展的推进器。高新企业作为高新技术产业创造价值、实现价值的载体，对传统会计提出了挑战。
本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

关键词: 高新企业；无形资产；确认；计量

Study of accounting for intangible assets inhigh-tech enterprise
 
Abstract：21st century is the knowledge economical time. The knowledge economy isone kind of economic forn} based on the knowledge resources and it is also one kind of economy led by knowledge. The high-tech industry, whose foundation is knowledge concentrated technology, has become the prop industry in the knowledge economical time, the main fountainhead for a nation or an area to gain long-term competition  superiority and the propeller of the social economys durative development. The high-tech industry has proposed the challenge to traditional  accounting.
This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

Key Words: High-tech Enterprise; Intangible Assets ; Recognition;Measurement.