我国互联网企业无形资产确认与计量研究

发布时间：2018-03-01 22:12

本文关键词： 互联网企业无形资产确认与计量研发支出资本化　出处：《北京交通大学》2016年硕士论文　论文类型：学位论文

【摘要】：在当今信息时代下,互联网无疑已经成为推动经济社会发展的基础型和战略性设施。互联网企业从诞生起,就与传统企业相比有显著不同的特点：即,无形资产构成了企业生存、竞争的核心来源,且研发支出的处理在其无形资产中的地位又格外重要。因而,互联网企业的无形资产的确认与计量是否真实、合理,理应成为监管者关注的重点,其关系到我国构建创新型国家目标的实现和综合国力的提升。然而,在我国现行的新企业会计准则和相关规定下,我国互联网企业无形资产确认与计量中还存在着一些问题和难点。在此背景下,本文以我国互联网企业为研究对象,通过文献归纳分析、中外会计准则的比较,综合运用描述性统计、案例分析和实证分析的方法,从我国互联网行业状况与互联网企业实际案例两个角度,探究其无形资产确认与计量在现有会计准则下的应用现状及可能存在的问题。研究发现,(1)我国互联网企业无形资产在确认范围和确认量上都相对较窄,无形资产列示不明确；(2)较之其他行业,我国互联网企业研发投入较大,但是产出为无形资产的比例偏低；(3)在研究与开发的会计规定中,研究阶段与开发阶段划分条件不明确,开发阶段资本化的5个条件相对模糊,为互联网企业带来实务操作的困难和盈余管理的空间。本文认为,我国互联网企业无形资产确认与计量问题的改进与优化,需要在会计准则及互联网企业实务操作两方面上做出共同改进。因而,本文提出相关建议如下：(1)对于政策制定者而言,完善现有会计准则对无形资产的确认范围、制定相关的无形资产---研发支出实施细则；(2)对于互联网企业而言,建立起完善的企业内部报告制度、完善资本化条件测评体系、加强会计人员的职业素养。通过以上建议,期望能够规范和完善我国互联网企业无形资产的确认与计量,进而保证会计信息的真实、合理与准确性。本文创新之处在于(1)本文选取了互联网这一发展迅速并且高度倚重无形资产的行业进行研究。(2)本文运用描述性统计的分析方法,从行业角度对我国上市互联网企业无形资产确认与计量现状进行了总结性描述。(3)在案例分析上,本文从动机与机会两个角度出发,在财务状况、经营管理、高管行为和准则空间这四个维度展开,对企业研发支出确认与计量的处理进行了动因探究。
[Abstract]:In today's information age, the Internet has undoubtedly become the basic and strategic facility to promote economic and social development. Since its birth, Internet enterprises have had significantly different characteristics compared with traditional enterprises: namely, Intangible assets constitute the core source of enterprise survival and competition, and the treatment of R & D expenditure plays a particularly important role in the intangible assets. Therefore, whether the recognition and measurement of intangible assets of Internet enterprises is true and reasonable, It should be the focus of the regulator's attention, which is related to the realization of the goal of building an innovative country and the promotion of comprehensive national strength. However, under the current accounting standards and related regulations for new enterprises in China, There are still some problems and difficulties in the recognition and measurement of intangible assets of Chinese Internet enterprises. Under this background, this paper takes Chinese Internet enterprises as the research object, through the literature induction and analysis, the comparison of accounting standards between China and foreign countries. By using descriptive statistics, case analysis and empirical analysis, from the perspective of the situation of the Internet industry in China and the actual cases of Internet enterprises, This paper probes into the application status and possible problems of the recognition and measurement of intangible assets under the existing accounting standards. It is found that the scope and the amount of recognition of intangible assets of Internet enterprises in China are relatively narrow. Compared with other industries, the R & D investment of Internet enterprises in our country is larger, but the proportion of output as intangible assets is low. 3) in the accounting regulations of research and development, the conditions of dividing the research stage and the development stage are not clear. The five conditions of capitalization in the development phase are relatively fuzzy, which brings difficulties in practical operation and room for earnings management for Internet enterprises. This paper holds that the problems of the recognition and measurement of intangible assets of Internet enterprises in China are improved and optimized. We need to make common improvements in accounting standards and the practical operation of Internet enterprises. Therefore, this paper puts forward some relevant suggestions as follows: 1) for policy makers, we should perfect the scope of recognition of intangible assets under existing accounting standards. For Internet enterprises, we should establish a perfect internal reporting system, perfect the evaluation system of capitalization conditions, and strengthen the professional literacy of accountants. It is expected to standardize and improve the recognition and measurement of intangible assets of Internet enterprises in China, thereby ensuring the truth of accounting information. Reasonableness and veracity. The innovation of this paper lies in: 1) this paper selects the Internet, an industry that develops rapidly and relies heavily on intangible assets, to study. From the angle of industry, this paper gives a summary description of the status quo of the recognition and measurement of intangible assets of listed Internet enterprises in China. On the basis of case analysis, this paper starts from the perspectives of motivation and opportunity, in terms of financial situation, management and management. The four dimensions of executive behavior and standard space are carried out, and the motivation to deal with the recognition and measurement of enterprise R & D expenditure is explored.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F49

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