传统会计核算在知识经济时代面临的问题及思考.doc
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传统会计核算在知识经济时代面临的问题及思考,1万多字12页摘要：知识经济与传统的物质经济相比，其特点是有形资产的地位急剧下降，无形资产的地位逐步上升，成为企业资产的主体，企业之间的竞争焦点也不再是有形资产而是无形资产，所以，重视和完善无形资产核算非常重要。本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评...
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传统会计核算在知识经济时代面临的问题及思考
1万多字 12页
摘 要：知识经济与传统的物质经济相比，其特点是有形资产的地位急剧下降，无形资产的地位逐步上升，成为企业资产的主体，企业之间的竞争焦点也不再是有形资产而是无形资产，所以，重视和完善无形资产核算非常重要。本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。
关键词：无形资产 确认 计量 摊销 披露
Knowledge-based Economy Ages:
Think About the Problems that Traditional Intangible Assets Accounting Checks
Abstract：The knowledge-based economy compares with traditional material economy, its characteristics is position that tangible assets of the nasty play in position descends, the intangible assets rises gradually, becoming the corpus of the business enterprise property, the competition focus of the business enterprise is also a not tangible assets any more but is an intangible assets. Therefore it is very important for us to attach importance and improving the accounting of intangible assets. At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.
Key words：intangible assets; affirmance; dimension; amortization; publication
目 录
1．引言
2．问题的提出
3．问题的分析
3.1无形资产的确认
3.2无形资产的计量
3.3无形资产的摊销
3.4无形资产的披露
3.4.1财务报表中的披露
3.4.2财务报表表外的披露
4． 解决问题的思路
4.1无形资产确认的创新
4.1.1拓展无形资产的确认范围
4.1.2应重新认识无形资产的确认标准
4.2无形资产计量的创新
4.3无形资产摊销的创新
4.4无形资产披露的创新
4.4.1财务报表中的披露
4.4.2财务报表表外的披露
主要参考文献
1.侯文铿.知识经济与会计研究.北京：中国财政经济出版社
2.李学恩.知识经济对会计的影响与创新.现代会计
3.胡华.论知识经济下无形资产资本化.商业会计
4.鞠雪芹.知识经济下财务信息披露问题探讨.会计之友
1万多字 12页
摘 要：知识经济与传统的物质经济相比，其特点是有形资产的地位急剧下降，无形资产的地位逐步上升，成为企业资产的主体，企业之间的竞争焦点也不再是有形资产而是无形资产，所以，重视和完善无形资产核算非常重要。本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。
关键词：无形资产 确认 计量 摊销 披露
Knowledge-based Economy Ages:
Think About the Problems that Traditional Intangible Assets Accounting Checks
Abstract：The knowledge-based economy compares with traditional material economy, its characteristics is position that tangible assets of the nasty play in position descends, the intangible assets rises gradually, becoming the corpus of the business enterprise property, the competition focus of the business enterprise is also a not tangible assets any more but is an intangible assets. Therefore it is very important for us to attach importance and improving the accounting of intangible assets. At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.
Key words：intangible assets; affirmance; dimension; amortization; publication
目 录
1．引言
2．问题的提出
3．问题的分析
3.1无形资产的确认
3.2无形资产的计量
3.3无形资产的摊销
3.4无形资产的披露
3.4.1财务报表中的披露
3.4.2财务报表表外的披露
4． 解决问题的思路
4.1无形资产确认的创新
4.1.1拓展无形资产的确认范围
4.1.2应重新认识无形资产的确认标准
4.2无形资产计量的创新
4.3无形资产摊销的创新
4.4无形资产披露的创新
4.4.1财务报表中的披露
4.4.2财务报表表外的披露
主要参考文献
1.侯文铿.知识经济与会计研究.北京：中国财政经济出版社
2.李学恩.知识经济对会计的影响与创新.现代会计
3.胡华.论知识经济下无形资产资本化.商业会计
4.鞠雪芹.知识经济下财务信息披露问题探讨.会计之友
