浅析企业自创无形资产的管理与核算摘要在知识经济时代来临和经济全球化的背景下，企业间的竞争已经从传统的物质资产、金融资产的投资和规模扩张转向技术、人力、组织等无形资产的获得。知识经济社会的特征就是知识和经济的一体化，在资源配置上以无形资产为第一要素。在企业股份制改造、产权变更、破产清算、经济担保、拍卖及抵押等经济活动中，对无形资产价值量的估算己成为市场经济发展的客观需要。无形资产作为企业价值创造的重要因素，对高新技术企业显得尤为重要。因此，无形资产计量和报告等一系列会计问题，近年来成为实务界与学术界共同关注的热点。2006年实施的新《企业会计准则》允许将内部研究开发项目开发阶段的支出在同时满足一定条件下予以资本化，确认为无形资产。这一政策一定程度改善了那些高科技企业或者研发投入较大的企业的财务状况和业绩水平，为提高企业自主创新能力创造了良好的会计政策环境。关键词：无形资产；自创；管理；核算；信息报告AbstractIntheeraofknowledgeeconomyandeconomicglobalization,thecompetitionbetweenenterpriseshaschangedfromthetraditionalphysicalassets,financialassetsinvestmentandexpansionsteeringtechnology,human,organizationandotherintangibleassetsacquired.Thefeatureofintellectualeconomysocietyisknowledgeandeconomicintegration,intheallocationofresourcestointangibleassetsisthefirstelement.Intheenterpriseshareholdingsystemreform,propertyrightchanges,bankruptcyliquidation,economicsecurity,auctionandmortgagesandothereconomicactivities,tointangibleassetsvalueestimationhasbecometheobjectiveneedofmarketeconomydevelopment.Intangibleassetsastheenterprisevaluecreationfactorsofhigh-techenterprises,isparticularlyimportant.Therefore,intangibleassetsmeasurementandreporting,aseriesofproblems,becomeinrecentyearsandtheacademichotspot.In2006theimplementationofthenewaccountingstandardsforbusinessenterprises"allowed"tointernalresearchanddevelopmentprojectdevelopmentphase.Atthesametimetomeetcertainconditionsbecapitalized,confirmedasintangibleassets.Thispolicytoacertainextenttoimprovetheinvestmentinresearchanddevelopmentofhigh-techenterprisesorlargeenterprisefinancialpositionandperformancelevels,inordertoimprovethecapabilityofindependentinnovationofenterprisestocreateagoodenvironmentofaccountingpolicy.Keywords:intangibleassets;management;accounting;reference;informationreport目录摘要............................................................................................................1Abstract......................................................................................................1一、无形资产的涵义及特征....................................................................4（一）无形资产的涵义......................................................................4（二）无形资产的特征......................................................................6二、自创无形资产的确认........................................................................8（一）自创无形资产是否应作为资产进行确认..............................8（二）对确认自创无形资产的理论分析..........................................9三、自创无形资产计价的基本方法......................................................11（一）国际上自创无形资产计价的基本方法................................11（二）我国自创无形资产的计价方法............................................12四、自创无形资产的确认、计量现状及存在的问题分析..................14（一）西方国家对自创无形资产的确认、计量............................14（二）我国不同阶段对自创无形资产的确认、计量.....
