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为了保证无形资产内部会计控制目标的实现,企业管理者应根据无形资产及其增减变动的特点,建立健全无形资产的内部会计控制制度。 (一)无形资产的预算控制。预算控制是无形资产内部会计控制中最重要的部分,企业应编制旨在预测与控制无形资产增减变动和合理运用资金的年度预算及长远规划,如果无形资产的增减变动均处于经审批的预算控制之下,无形资产的内部控制的可信赖程度较高,就有利于内部控制目标的实现。
In order to ensure the realization of the goal of internal accounting control of intangible assets, managers should establish and improve the internal accounting control system of intangible assets according to the characteristics of intangible assets and their changes. (A) budget control of intangible assets. Budget control is the most important part of internal accounting control of intangible assets. Enterprises should prepare annual budget and long-term plan to forecast and control the increase and decrease of intangible assets and rational use of funds. If the changes of intangible assets are under approval Under budgetary control, the relatively high level of internal control over intangible assets is conducive to the realization of the goal of internal control.