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随着知识经济时代的到来,无形资产在企业总资产中的比重增大,而研究与开发活动是企业的一项非常重要的创造性活动。如何对企业的研究开发形成的无形资产进行界定和会计处理成为了企业管理者需慎重考虑的一个问题。正确处理方法的选择对企业的发展是至关重要的,本文对当前研究开发形成的无形资产的界定、会计处理和存在的相关问题进行了分析。
With the advent of the era of knowledge economy, the proportion of intangible assets in the total assets of enterprises has increased while research and development activities have become a very important creative activity for enterprises. How to define the enterprise’s research and development of intangible assets and accounting treatment has become a problem that enterprise managers need to consider carefully. The choice of the right approach is crucial to the development of the enterprise. This article analyzes the definition, accounting treatment and existing problems of the intangible assets formed by the current research and development.