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目前在图外,“无形资产”得到充分重视,许多公司,企业都尝到了重视“无形资产”核算的甜头。在我国,“无形资产”只是在财经理论界被人们有所重视,但大都是从其概念上探讨的多。至于企业“无形资产”核算的具体内容及方法,讨论的为数不多。为了重视并开展“无形资产”的核算,本文试提出其概念、核算内容及方法,求教于贤者。一、“无形资产”的概念“无形资产”指的是企业没有物质实体的资产。它的名目很多,常见的有企业开办费、商誉、专利权,经营权,租赁权、商标、研究和开发新产品能力、企业继续经营的价值等等。关于企业“无形资产”的定义,目前理论界多指的是:“没有物质实体的固定资产”。我认为“无形资产”指的是一种潜在的力量与能力,这种潜在的力量与能力是要经过人的努力才能具有的,是要花费一定代价才能取得的。但它却是看不见,摸不着的东西。人们付出的代价多了,所拥有的“无形资产”就多,反之就少。这种没有物质实体承担的价值是不能与固定资产概念混同的。况且,“无形资产”从广义甚至
At present, outside the map, “intangible assets” have received sufficient attention. Many companies and companies have tasted the sweetness of paying attention to “intangible assets”. In our country, “intangible assets” have only been valued by people in the financial and economic theory circles, but most of them have been discussed in terms of concepts. As for the specific contents and methods of the “intangible assets” accounting of enterprises, only a few of them are discussed. In order to attach importance to and carry out the accounting of “intangible assets”, this paper tries to put forward its concepts, accounting contents and methods, and seek advice from the sages. I. The concept of “intangible assets” “Intangible assets” refers to the assets of an enterprise without material entities. It has a lot of names, common enterprise start-up costs, goodwill, patent rights, operating rights, lease rights, trademarks, research and development of new product capabilities, the value of continuing business operations, and so on. With regard to the definition of “intangible assets” of enterprises, the current theoretical circles mostly refer to: “There are no fixed assets of material entities.” I think “intangible assets” refers to a kind of potential strength and ability. This potential strength and ability can only be achieved through human effort. It can be achieved at a certain cost. But it is invisible and intangible. People pay more, and they have more “intangible assets,” and vice versa. This value that no material entity bears cannot be confused with the concept of fixed assets. Moreover, “intangible assets” come from a broad sense