无形资产的确认与计量研究

无形资产的确认与计量研究

摘 要：在知识经济的背景下，当代科技高速发展，无形资产占整个社会资产的比重显著增加，凝聚着知识和智慧的专利权、商标权等无形资产与日俱增，它们的比重甚至超过了固定资产而位居企业的首位。如何衡量企业的无形资产价值，建立起1套完整的会计核算方法、体系具有10分重要的理论意义和未来的应用价值。然而，目前对企业的研究尚处起步阶段未成熟，还未形成1套公认的、可以在实践中运用的理论方法。无形资产会计的理论与实务便成为近年来财务会计领域争论的焦点，今后仍将引起更多专家学者的广泛关注和积极参与。
本文在分析无形资产的含义和国内外无形资产会计的研究现状的同时，重点研究了无形资产的确认和计量。特别是对无形资产确认和计量方面出现的问题和对策进行了研究。在计量方法和属性方面也做了比较详细的分析。其目的是强调无形资产的重要性，加强我国对无形资产的认识和管理，更深刻的了解无形资产对企业生产、销售的影响。

关键词：无形资产；确认；计量

Researching Recognition and Measuremen of The Intangible Assets
Abstract: Under the background of knowledge economical time,modern scientific and technological development, the proportion of the intangible assets has a dramatic increase in the national assets as a whole.The intangible assets such as patent,trademark are steadily on the increase. They have even surpassed the fixed assets and become the most important property in the company. How to weigh the property value and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research is at the starting stage at present, far from forming one set of recognized and practical theory methods.So the theory and practice of intangible assets has become a focus in the field of financial accounting. （科教范文网http://fw.NSEAC.com编辑发布）
 The article analyzed Intangible Assets’meaning and accounting’research of the word,the same time,the most important is introducing the Intangible Assets’recognition and measuremen. The purpose is attaching the Intangible Assets .We are make researchingin the measuremen’method and measuremen’ Increase the Intangible Assets’management. The goal of this article is to find an effective way for realizing invisible assets correct recognition and measurement reasonably.

Key word: Intangible Assets, Recognition, Measurement