浅议市场经济条件下无形资产管理问题

发布时间：2018-03-15 20:40

本文选题：企业无形资产　切入点：市场经济条件　出处：《中国农垦经济》2004年06期 　论文类型：期刊论文

【摘要】：正改革开放以来,随着科学技术的发展和市场经济体制的建立,我国对无形资产的创新、引进和保护越来越重视。但是由于受长期计划经济的影响,我国知识产权制度建设起步较晚,在无形资产的确认、计量、评估、管理等方面问题仍然普遍存在。 (一)无形资产确认方面。企业获得无形资产的主要途径有三:外部购入、自创、接受投资或捐赠。现行会计制度基本上只确认企业外购的无形资产;对于企业自创的无形资产只确认一部分;对投资者投入的无形资产,我国《公司法》规定不得超过总投资额的20％。这些导致我国在无形资产确认方面存在的着以下两点缺陷: 1、无形资产确认范围过窄。按我国会计制度规定,无形资产是指没有实物形态而以某种特殊权利和
[Abstract]:Since the reform and opening up, with the development of science and technology and the establishment of market economy system, our country has paid more and more attention to the innovation, introduction and protection of intangible assets. The construction of intellectual property system in our country started relatively late, and there are still many problems in the recognition, measurement, evaluation and management of intangible assets. (1) Intangible assets recognition. There are three main ways for enterprises to acquire intangible assets: external purchase, and so on. The current accounting system basically only recognizes the intangible assets purchased out of the enterprise; for the intangible assets created by the enterprise, only a portion is recognized; and for the intangible assets invested by the investors, The Company Law of our country stipulates that the total amount of investment shall not exceed 20%. These two defects in the recognition of intangible assets in our country are as follows: 1. The scope of recognition of intangible assets is too narrow. According to the provisions of our country's accounting system, Intangible assets are defined as having no physical form and with a special right and
【作者单位】：黑龙江省红兴隆农垦分局哈尔滨师范大李阿城学院
【分类号】：F204

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