傳統(tǒng)會計核算在知識經(jīng)濟時代面臨的問題及思考
1萬多字 12頁


摘 要：知識經(jīng)濟與傳統(tǒng)的物質(zhì)經(jīng)濟相比，其特點是有形資產(chǎn)的地位急劇下降，無形資產(chǎn)的地位逐步上升，成為企業(yè)資產(chǎn)的主體，企業(yè)之間的競爭焦點也不再是有形資產(chǎn)而是無形資產(chǎn)，所以，重視和完善無形資產(chǎn)核算非常重要。本文在對傳統(tǒng)無形資產(chǎn)會計核算的確認、計量、攤銷、披露四個方面進行評述的基礎上，分析了進入知識經(jīng)濟時代傳統(tǒng)無形資產(chǎn)核算所面臨的問題，并提出了拓展無形資產(chǎn)的范圍，改進無形資產(chǎn)的計量、攤銷的方法及充實財務報表的內(nèi)容等具體措施。

關鍵詞：無形資產(chǎn) 確認 計量 攤銷 披露

Knowledge-based Economy Ages:
Think About the Problems that Traditional Intangible Assets Accounting Checks

Abstract：The knowledge-based economy compares with traditional material economy, its characteristics is position that tangible assets of the nasty play in position descends, the intangible assets rises gradually, becoming the corpus of the business enterprise property, the competition focus of the business enterprise is also a not tangible assets any more but is an intangible assets. Therefore it is very important for us to attach importance and improving the accounting of intangible assets. At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.

Key words：intangible assets; affirmance; dimension; amortization; publication


目 錄
1．引言

2．問題的提出

3．問題的分析
3.1無形資產(chǎn)的確認
3.2無形資產(chǎn)的計量
3.3無形資產(chǎn)的攤銷
3.4無形資產(chǎn)的披露
3.4.1財務報表中的披露
3.4.2財務報表表外的披露

4． 解決問題的思路
4.1無形資產(chǎn)確認的創(chuàng)新
4.1.1拓展無形資產(chǎn)的確認范圍
4.1.2應重新認識無形資產(chǎn)的確認標準
4.2無形資產(chǎn)計量的創(chuàng)新
4.3無形資產(chǎn)攤銷的創(chuàng)新
4.4無形資產(chǎn)披露的創(chuàng)新
4.4.1財務報表中的披露
4.4.2財務報表表外的披露


主要參考文獻
1.侯文鏗.知識經(jīng)濟與會計研究.北京：中國財政經(jīng)濟出版社
2.李學恩.知識經(jīng)濟對會計的影響與創(chuàng)新.現(xiàn)代會計
3.胡華.論知識經(jīng)濟下無形資產(chǎn)資本化.商業(yè)會計
4.鞠雪芹.知識經(jīng)濟下財務信息披露問題探討.會計之友