计算机软件费用怎样处理,现行会计制度对此没有具体规定,理论上有争议,实务中处理方法各异。本人认为要回答这一问题,关键是应确认计算机软件的资产属性。根据计算机软件的特点及其在生产中所起的作用,软件应属固定资产。首先,软件看似无形实则有形,软件的物质形态特殊。其次,无形资产的一个主要特点是收益的不确定性,其可以使单位获得高于一般水平的经济收益,但所提供的经济收益具有很大的不确定性。显然,计算机软件不具有这一特性(在此说的是其使用权而非版权),固不宜列入无形资产。第三,软件在生产和工作中的作用与硬件一件,是生产工具,它的单位价值和使 How to deal with the cost of computer software, the current accounting system there is no specific provisions, theoretically controversial, different ways of dealing with practice. I think to answer this question, the key is to confirm the computer software asset attributes. According to the characteristics of computer software and its role in the production, the software should belong to fixed assets. First of all, the software appears to be invisible but actually tangible, the material form of the software is special. Second, one of the key features of intangible assets is the uncertainty of earnings that can enable the unit to obtain above-average economic benefits, but the economic benefits it offers are highly uncertain. Obviously, computer software does not have this feature (in this case the right to use rather than copyrights), which should not be included in intangible assets. Third, the role of software in the production and the work of a piece of hardware is a tool of production, its unit value and its