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在市场经济环境下,无形资产重要性与无形资产会计处理之间存在矛盾。依据《企业会计准则——无形资产》(2001年1月18日财政部发布)中有关自创无形资产价值的条款,并与《国际会计准则2000》(第38号——无形资产准则、第09号——研究与开发费用)相关部分对比分析,企业应从战略高度关注无形资产,改进自创无形资产的会计核算方法,建立一种较为完整的披露体系,以全面提高无形资产的利用价值。
In a market economy environment, there is a conflict between the importance of intangible assets and the accounting treatment of intangible assets. According to the provisions of “Accounting Standards for Business Enterprises - Intangibles” (promulgated by the Ministry of Finance on January 18, 2001) concerning the value of self-made intangible assets and in accordance with the provisions of IAS 2000 (No. 38 - Intangible Assets Standards, 09 - Research and Development Expenses), the enterprises should pay attention to the intangible assets from the strategic height, improve the accounting methods of their own intangible assets, and establish a relatively complete disclosure system so as to raise the comprehensive utilization value of the intangible assets.