浅谈企业对无形资产的核算问题

II浅谈企业对无形资产的核算摘要:在知识经济时代，无形资产在企业资产总额中所占的比重越来越大，日益成为决定企业未来现金流量与市场价值的主要动力，因此，对无形资产的核算准确与否，披露是否得当，将直接影响到会计信息的可靠性和相关性。但是传统的会计核算是围绕固定资产等有形资产来设计的，对无形资产的核算和披露过于简单。随着科学技术的发展和经济生活的日新月异，逐渐显示出其弊端:核算内容偏窄，历史成本计量不能反映无形资产的真实价值，会计报表中仅以折余价值披露的信息不能满足使用者全面了解无形资产状况的要求。会计是社会经济活动的产物，必然随着经济水平的发展而发展，伴着经济改革的深化而完善。因此在知识经济时代，在我国已加入WTO 的客观环境下，对无形资产的核算和披露进行改革是必然的要求，是我国会计国际化的必然趋势。关键词:无形资产，无形资产会计核算，企业IIIIIIOn the Accounting of Intangible AssetsIVAbstract:Intangible assets have been playing a great role in enterprise operation and have been a major power to decide the cash flow and market value of enterprise in the "knowledge-based" activities. Thus, the accuracy of accounting, appropriation of disclosure far intangible assets will affect the relevance and reliability of accounting information directly. However, in a traditional accounting system, the focus was on tangible assets such as plant assets. With the development of science and technology, the information of intangible assets in financial statements has not meet the requirement of users: the content is narrow, historical cost can't reflect their real value. Accounting system must adjust to changing conditions. So it is necessary to develop new methods to recognize and measure intangible assets in order to enhance the usefulness of accounting information.Key words: Intangible assets，Intangible asset account，enterpriseVIV浅谈企业对无形资产的核算目录摘要...............................................................IIAbstract...................