基于业财一体化的无形资产大会计研究

发布时间：2018-04-14 08:03

  本文选题：大会计 + 业财一体化　； 参考：《财会月刊》2017年31期

【摘要】：在国家鼓励管理会计发展的大前提下,互联网技术的发展进一步推动了企业会计的全面革新。以无形资产为例,在以"三流合一"为指导思想的基础上,对于业财一体化的无形资产投资活动进行分析,主要从财务会计、管理会计以及业财一体化管控平台三个方面分析其应用价值,并基于此构建无形资产投资活动大会计模型,以期为企业无形资产的管理提供理论基础。
[Abstract]:Under the premise that the state encourages the development of management accounting, the development of Internet technology has further promoted the overall innovation of enterprise accounting.Taking intangible assets as an example, on the basis of the guiding ideology of "integration of three flows", this paper analyzes the investment activities of intangible assets in the integration of industry and finance, mainly from the perspective of financial accounting,This paper analyzes the application value of management accounting and integrated management and control platform of industry and finance, and constructs a large accounting model of intangible assets investment activities based on this, in order to provide a theoretical basis for the management of intangible assets of enterprises.
【作者单位】： 中南财经政法大学会计学院;重庆理工大学云会计大数据智能研究所;重庆理工大学会计学院;
【基金】：国家社会科学基金项目(项目编号:17BGL194) 财政部重点课题资助项目(项目编号:2015KJA025)
【分类号】：F275
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本文编号：1748391