浅谈企业对无形资产的核算摘要:在社会主义市场经济的条件下,公司总资产的比重大部分都是无形资产,这可以看出无形资产是企业发展的重要部分。所以政府必须要对无形资产进行清算,无形资产如果在市场公布的信息不准确,那么就会引起信息暴露,影响客户的投资的金额。因为传统的会计核算都是把公司固定的资金财产进行核算,而不调查无形资产,即使调查对于无形资产的揭发也不是很多。之所以会计学能够不断的日益简化,这主要是因为科学技术的不断发展。这其中的会计核算所表达出来的信息,不能全面反映无形资产的状况。根据经济的不断深化改革,会计职业逐渐产生,在国际这个大的家庭中,我们已经成为了组织的一员,这可能会成为一个巨大的绊脚石对于国际会计。关键词:无形资产,无形资产会计核算,企业OntheAccountingofIntangibleAssetsAbstract:Intangibleassetshavebeenplayingagreatroleinenterpriseoperationandhavebeenamajorpowertodecidethecashflowandmarketvalueofenterpriseinthe"knowledge-based"activities.Thus,theaccuracyofaccounting,appropriationofdisclosurefarintangibleassetswillaffecttherelevanceandreliabilityofaccountinginformationdirectly.However,inatraditionalaccountingsystem,thefocuswasontangibleassetssuchasplantassets.Withthedevelopmentofscienceandtechnology,theinformationofintangibleassetsinfinancialstatementshasnotmeettherequirementofusers:thecontentisnarrow,historicalcostcan'treflecttheirrealvalue.Accountingsystemmustadjusttochangingconditions.Soitisnecessarytodevelopnewmethodstorecognizeandmeasureintangibleassetsinordertoenhancetheusefulnessofaccountinginformation.Keywords:Intangibleassets,Intangibleassetaccount,enterprise浅谈企业对无形资产的核算目录摘要...............................................................IIAbstract..........................................................III目录...............................................................IV一、绪论............................................................1(一)选题背景..................................................1(二)选题目的和意义............................................11.选题目的...................................................12.选题意义...................................................13.研究方法...................................................2二、无形资产概述....................................................3(一)无形资产的概念............................................3(二)无形资产的特征............................................41.无形性.....................................................42.超额盈利性.................................................43.垄断性.....................................................44.不稳定性...................................................45.无可比性...................................................56.长期性.....................................................5(三)无形资产的分类............................................51.按照无形资产的来源渠道划分.................................52.按是否可单独辨认划分.......................................53.按是否有确定的法律期限划分为有法定期限的无形资产和无法定期限的无形资产...................................................54.按照经济内容分类...........................................6三、无形资产确认和计量的基本理论....................................7(一)无形资产确认的基本理论....................................71.传统的会计确认标准.........................................72.知识经济时代无形资产价值的确认标准.........................7(二)...