知识经济下无形资产会计确认与计量问题研究

发布时间：2018-05-13 23:31

本文选题：知识经济 + 无形资产　；参考：《首都经济贸易大学》2006年硕士论文

【摘要】：当今社会正从工业时代向信息时代过渡,以知识和技术为依托的知识经济时代的来临,使得人们对无形资产的关心日益增强。我国也进入知识经济时代,无形资产在企业资产中所占的比重日益增大。企业经营者、投资家、政府机关、会计准则设计主体以及研究者等各方面的相关者都将更多的视线投向了无形资产。本文首先分析了大量的国内外文献,从知识经济下无形资产的入手,分析了知识经济给无形资产带来的变化,主要讨论了知识经济的概念,继而分析了知识经济给资产结构带来的影响以及变化,最后讨论知识经济下无形资产的内涵和外延。接下来,本文沿着“现行无形资产会计确认与计量上的缺陷,而在知识经济下这种确认与计量是不适用的,需要改进”这样一个思路展开论述。文章中第三部分分析现行无形资产会计的缺陷,主要从确认和计量两方面入手进行分析,第四部分就现行无形资产会计确认与计量上的缺陷,提出在知识经济下需要解决的问题,主要是无形资产范围上的拓展和确认标准的更新,第五部分重点分析无形资产计量在知识经济下受到的挑战,以及两种无形资产计量方法。第六部分则重点分析了知识经济下特有的无形资产网络域名的确认与计量。最后一部分概括了笔者通过本文的研究和写作得出的观点。
[Abstract]:Nowadays, the society is transitioning from the industrial age to the information age. With the advent of the knowledge-based economy era based on knowledge and technology, people pay more and more attention to the intangible assets. Our country also enters the era of knowledge economy, the proportion of intangible assets in enterprise assets is increasing day by day. Business operators, investors, government agencies, accounting standards design subjects and researchers, and other aspects of the relevant parties will pay more attention to intangible assets. This paper first analyzes a large number of domestic and foreign literature, starting with the intangible assets under the knowledge economy, analyzes the changes brought by the knowledge economy to the intangible assets, and mainly discusses the concept of knowledge economy. Then it analyzes the influence and changes of knowledge economy on asset structure, and finally discusses the connotation and extension of intangible assets under knowledge economy. Next, this article goes along the "current intangible assets accounting recognition and the measurement flaw, but this kind of recognition and the measurement is not suitable under the knowledge economy, needs to improve" such a train of thought to launch the elaboration. The third part of the article analyzes the defects of the current intangible assets accounting, mainly from the recognition and measurement of the two aspects of the analysis, the fourth part of the current intangible assets accounting recognition and measurement of defects, This paper puts forward the problems to be solved in the knowledge economy, mainly the expansion of the scope of intangible assets and the renewal of the confirmation standard. The fifth part focuses on the analysis of the challenges to the measurement of intangible assets under the knowledge economy, as well as the two measuring methods of intangible assets. The sixth part focuses on the confirmation and measurement of the unique network domain name of intangible assets under the knowledge economy. The last part summarizes the author's viewpoints through the research and writing of this paper.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F275

【参考文献】