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随着知识经济的到来,经济发展和社会进步将有赖于对知识、技术的积累和人们对有效信息的利用。在这种环境下,对无形资产确认与核算成为政府、企业、投资者及债权人关注的焦点。财政部2001年颁布的《企业会计准则——无形资产》(以下简称准则)对无形资产的确认、计量、摊销、减值、处置、披露等均作出了明确规定,与原会计制度相比,不但统一了无形资产的核算方法,而且体现了谨慎性原则,能较有效地避免企业虚增资产、盈利。现笔者就其变化分析如下:
With the advent of the knowledge economy, economic development and social progress will depend on the accumulation of knowledge and technology and the utilization of effective information by people. In this environment, the recognition and accounting of intangible assets become the focus of attention of governments, enterprises, investors and creditors. The “Accounting Standards for Business Enterprises - Intangible Assets” promulgated by the Ministry of Finance in 2001 (hereinafter referred to as the “Guidelines”) clearly stipulates the recognition, measurement, amortization, impairment, disposal and disclosure of intangible assets. Compared with the original accounting system , Not only unified the accounting method of intangible assets, but also reflects the principle of prudence, which can more effectively avoid inflated assets and profitability of enterprises. Now I analyze the changes as follows: