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无形资产(又称无形固定资产)是指根据法律所拥有的不具有实物形态的法定权力.如专利权、商标权、版权、特许经营权、租赁权、商誉等.它的主要特征,一是不存在独立的物质实体,二是能使企业在较长的时期内受益,三是他所带来的经济利益具有高度的不稳定性.这些特征不但表明了它是企业固定资产中不可缺少的一个重要组成部分,而且还表明了它的特殊性,因此,在管理和核算上应采取适合其特点的方法. 一、建立健全无形资产的财务管理制度首先,要明确划分无形资产与有形资产的界限,对无形资产单独进行管理和核算.根据目前我国确定的无形资产的范围,对专利权、商标权、版权、租赁权等进行核算,并规定其管理要求.
Intangible assets (also known as intangible assets) refers to the law does not have the physical form of statutory powers, such as patents, trademarks, copyrights, franchises, leasing rights, goodwill, etc. Its main feature, a There is no independent material entity, the second is to enable enterprises to benefit for a longer period of time, and third, the economic instability he brings is highly unstable.These characteristics not only show that it is indispensable in the fixed assets of enterprises An important part of it, but also shows its particularity, therefore, in the management and accounting should take measures to suit its characteristics.First, to establish and improve the financial management system of intangible assets First of all, to be clearly divided intangible assets and tangible assets Of the intangible assets of the management and accounting alone.According to the current scope of intangible assets identified by China, the patent, trademark, copyright, lease and other accounting, and provides for its management requirements.