课题名称 无形资产确认及其研发费用处理的探讨 摘 要：无形资产作为知识消息时代背景下一项对企业甚至国家都很重要的资产，其研究是会计研究中的一个非常重要的领域，2006 年开始，开始大规模推广《新企业会计准则第 6 号—无形资产》，面临的一系列较为严重的事件都需要依据国际会计准则的有关规定处理。在知识经济逐渐成为市场主导的背景下，公司如果要求在激烈的市场竞争当中立于不败之地，首先要在进行研发阶段花费更多资金。本文在分析我国无形资产确认和计量现状的基础上，通过比较国内外学术界对其认识的差异，结合目前我国的实际情况，指出我国无形资产在确认方面仍存在确认范围过窄、自创无形资产的确认不够完善以等问题，同时全面分析各个国家和地区现阶段针对无形资产研发费用会计处理的相关要求，并从中找到有利于我国该领域发展的借鉴之处。 关键词：无形资产 确认 研发费用 处理 资本化Abstract: Intangible assets are an important asset for enterprises and even countries under the background of knowledge and information era, and their research is a very important area in accounting research. In February 2006, according to the actual and specific circumstances, the adoption of "New Enterprise Accounting Standard 6-Intangible Assets" has achieved convergence with international accounting standards on many major issues. With the coming of the knowledge economy, in order to maintain the leading position in the fierce market competition, enterprises constantly increase the investment in R&D costs. Not only high-tech companies, but also traditional companies are actively involved. Based on the analysis of the status quo of intangible assets recognition and measurement in China, this paper compares the differences in understanding of intangible assets in the academic circles at home and abroad, and combines the actual situation in China at present. The paper points out that the scope of identification of intangible assets in China is still too narrow, the...
