关于无形资产核算问题的探讨关于无形资产核算问题的探讨.docVIP

二○一三—二○一四 学年论文 题 目 关于无形资产核算问题的探讨 学 院 商学院 专 业 会计学 班 级 会计122 学 号 201154205106 学生姓名 黄盛亚 指导教师 杨火青 摘 要： 随着市场经济的建立与完善，高新技术的广泛应用，信息、智力资源在生活中发挥着越来越重要的作用，可以说人类已经进入了知识经济时代。在知识经济时代，无形资产已成为经济发展的主要驱动力．并且是企业价值增长的主导因素。随着知识经济时代的到来，知识资本、人力资源等无形资产在企业经营活动中所起的作用日益显著，拥有无形资产的企业能够获得超额收益，企业的竞争力越来越表现为无形资产的竞争力。企业越来越重视无形资产的管理与运用．因为无形资产是企业维持核心竞争力和实现可持续发展的关键经济资源。同时．无形资产随着经济的发展和科学技术的进步．其内涵不断丰富．外延不断得到扩展。在此背景下．无形资产会计的发展应该适应无形资产的发展，以通过会计系统更客观地反映企业的无形资产状况，这不仅有利于企业加强无形资产的科学管理与运用。同时也为其他信息使用者正确地做出决策提供了基础性保障。 关键词：无形资产 无形资产核算范围 核算局限性 无形资产核算原则 Abstract：With the establishment and improvement of the market economy, the widespread application of high technology, information, intellectual resources are playing an increasingly important role in life, we can say we have entered an era of knowledge economy. In the knowledge economy, intangible assets have become the main driving force of economic development. And is the dominant factor in enterprise value growth. With the business activities of intangible assets in the role of the knowledge economy era, knowledge capital, human resources and other increasingly significant, with intangible assets companies can obtain excess returns, the competitiveness of enterprises is increasingly reflected in intangible assets competitiveness. Increasing emphasis on enterprise management and the use of intangible assets. Because of intangible assets is to maintain the core competitiveness of enterprises and achieve key economic resources for sustainable development. At the same time. Intangible assets with the progress of economic development and science and technology. Constantly enrich its content. Epitaxial constantly expanded. In this context. Development should ada