傳統(tǒng)會(huì)計(jì)核算在知識(shí)經(jīng)濟(jì)時(shí)代面臨的問(wèn)題及思考.doc
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傳統(tǒng)會(huì)計(jì)核算在知識(shí)經(jīng)濟(jì)時(shí)代面臨的問(wèn)題及思考,1萬(wàn)多字12頁(yè)摘要：知識(shí)經(jīng)濟(jì)與傳統(tǒng)的物質(zhì)經(jīng)濟(jì)相比，其特點(diǎn)是有形資產(chǎn)的地位急劇下降，無(wú)形資產(chǎn)的地位逐步上升，成為企業(yè)資產(chǎn)的主體，企業(yè)之間的競(jìng)爭(zhēng)焦點(diǎn)也不再是有形資產(chǎn)而是無(wú)形資產(chǎn)，所以，重視和完善無(wú)形資產(chǎn)核算非常重要。本文在對(duì)傳統(tǒng)無(wú)形資產(chǎn)會(huì)計(jì)核算的確認(rèn)、計(jì)量、攤銷(xiāo)、披露四個(gè)方面進(jìn)行評(píng)...
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傳統(tǒng)會(huì)計(jì)核算在知識(shí)經(jīng)濟(jì)時(shí)代面臨的問(wèn)題及思考
1萬(wàn)多字 12頁(yè)
摘 要：知識(shí)經(jīng)濟(jì)與傳統(tǒng)的物質(zhì)經(jīng)濟(jì)相比，其特點(diǎn)是有形資產(chǎn)的地位急劇下降，無(wú)形資產(chǎn)的地位逐步上升，成為企業(yè)資產(chǎn)的主體，企業(yè)之間的競(jìng)爭(zhēng)焦點(diǎn)也不再是有形資產(chǎn)而是無(wú)形資產(chǎn)，所以，重視和完善無(wú)形資產(chǎn)核算非常重要。本文在對(duì)傳統(tǒng)無(wú)形資產(chǎn)會(huì)計(jì)核算的確認(rèn)、計(jì)量、攤銷(xiāo)、披露四個(gè)方面進(jìn)行評(píng)述的基礎(chǔ)上，分析了進(jìn)入知識(shí)經(jīng)濟(jì)時(shí)代傳統(tǒng)無(wú)形資產(chǎn)核算所面臨的問(wèn)題，并提出了拓展無(wú)形資產(chǎn)的范圍，改進(jìn)無(wú)形資產(chǎn)的計(jì)量、攤銷(xiāo)的方法及充實(shí)財(cái)務(wù)報(bào)表的內(nèi)容等具體措施。
關(guān)鍵詞：無(wú)形資產(chǎn) 確認(rèn) 計(jì)量 攤銷(xiāo) 披露
Knowledge-based Economy Ages:
Think About the Problems that Traditional Intangible Assets Accounting Checks
Abstract：The knowledge-based economy compares with traditional material economy, its characteristics is position that tangible assets of the nasty play in position descends, the intangible assets rises gradually, becoming the corpus of the business enterprise property, the competition focus of the business enterprise is also a not tangible assets any more but is an intangible assets. Therefore it is very important for us to attach importance and improving the accounting of intangible assets. At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.
Key words：intangible assets; affirmance; dimension; amortization; publication
目 錄
1．引言
2．問(wèn)題的提出
3．問(wèn)題的分析
3.1無(wú)形資產(chǎn)的確認(rèn)
3.2無(wú)形資產(chǎn)的計(jì)量
3.3無(wú)形資產(chǎn)的攤銷(xiāo)
3.4無(wú)形資產(chǎn)的披露
3.4.1財(cái)務(wù)報(bào)表中的披露
3.4.2財(cái)務(wù)報(bào)表表外的披露
4． 解決問(wèn)題的思路
4.1無(wú)形資產(chǎn)確認(rèn)的創(chuàng)新
4.1.1拓展無(wú)形資產(chǎn)的確認(rèn)范圍
4.1.2應(yīng)重新認(rèn)識(shí)無(wú)形資產(chǎn)的確認(rèn)標(biāo)準(zhǔn)
4.2無(wú)形資產(chǎn)計(jì)量的創(chuàng)新
4.3無(wú)形資產(chǎn)攤銷(xiāo)的創(chuàng)新
4.4無(wú)形資產(chǎn)披露的創(chuàng)新
4.4.1財(cái)務(wù)報(bào)表中的披露
4.4.2財(cái)務(wù)報(bào)表表外的披露
主要參考文獻(xiàn)
1.侯文鏗.知識(shí)經(jīng)濟(jì)與會(huì)計(jì)研究.北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社
2.李學(xué)恩.知識(shí)經(jīng)濟(jì)對(duì)會(huì)計(jì)的影響與創(chuàng)新.現(xiàn)代會(huì)計(jì)
3.胡華.論知識(shí)經(jīng)濟(jì)下無(wú)形資產(chǎn)資本化.商業(yè)會(huì)計(jì)
4.鞠雪芹.知識(shí)經(jīng)濟(jì)下財(cái)務(wù)信息披露問(wèn)題探討.會(huì)計(jì)之友
1萬(wàn)多字 12頁(yè)
摘 要：知識(shí)經(jīng)濟(jì)與傳統(tǒng)的物質(zhì)經(jīng)濟(jì)相比，其特點(diǎn)是有形資產(chǎn)的地位急劇下降，無(wú)形資產(chǎn)的地位逐步上升，成為企業(yè)資產(chǎn)的主體，企業(yè)之間的競(jìng)爭(zhēng)焦點(diǎn)也不再是有形資產(chǎn)而是無(wú)形資產(chǎn)，所以，重視和完善無(wú)形資產(chǎn)核算非常重要。本文在對(duì)傳統(tǒng)無(wú)形資產(chǎn)會(huì)計(jì)核算的確認(rèn)、計(jì)量、攤銷(xiāo)、披露四個(gè)方面進(jìn)行評(píng)述的基礎(chǔ)上，分析了進(jìn)入知識(shí)經(jīng)濟(jì)時(shí)代傳統(tǒng)無(wú)形資產(chǎn)核算所面臨的問(wèn)題，并提出了拓展無(wú)形資產(chǎn)的范圍，改進(jìn)無(wú)形資產(chǎn)的計(jì)量、攤銷(xiāo)的方法及充實(shí)財(cái)務(wù)報(bào)表的內(nèi)容等具體措施。
關(guān)鍵詞：無(wú)形資產(chǎn) 確認(rèn) 計(jì)量 攤銷(xiāo) 披露
Knowledge-based Economy Ages:
Think About the Problems that Traditional Intangible Assets Accounting Checks
Abstract：The knowledge-based economy compares with traditional material economy, its characteristics is position that tangible assets of the nasty play in position descends, the intangible assets rises gradually, becoming the corpus of the business enterprise property, the competition focus of the business enterprise is also a not tangible assets any more but is an intangible assets. Therefore it is very important for us to attach importance and improving the accounting of intangible assets. At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.
Key words：intangible assets; affirmance; dimension; amortization; publication
目 錄
1．引言
2．問(wèn)題的提出
3．問(wèn)題的分析
3.1無(wú)形資產(chǎn)的確認(rèn)
3.2無(wú)形資產(chǎn)的計(jì)量
3.3無(wú)形資產(chǎn)的攤銷(xiāo)
3.4無(wú)形資產(chǎn)的披露
3.4.1財(cái)務(wù)報(bào)表中的披露
3.4.2財(cái)務(wù)報(bào)表表外的披露
4． 解決問(wèn)題的思路
4.1無(wú)形資產(chǎn)確認(rèn)的創(chuàng)新
4.1.1拓展無(wú)形資產(chǎn)的確認(rèn)范圍
4.1.2應(yīng)重新認(rèn)識(shí)無(wú)形資產(chǎn)的確認(rèn)標(biāo)準(zhǔn)
4.2無(wú)形資產(chǎn)計(jì)量的創(chuàng)新
4.3無(wú)形資產(chǎn)攤銷(xiāo)的創(chuàng)新
4.4無(wú)形資產(chǎn)披露的創(chuàng)新
4.4.1財(cái)務(wù)報(bào)表中的披露
4.4.2財(cái)務(wù)報(bào)表表外的披露
主要參考文獻(xiàn)
1.侯文鏗.知識(shí)經(jīng)濟(jì)與會(huì)計(jì)研究.北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社
2.李學(xué)恩.知識(shí)經(jīng)濟(jì)對(duì)會(huì)計(jì)的影響與創(chuàng)新.現(xiàn)代會(huì)計(jì)
3.胡華.論知識(shí)經(jīng)濟(jì)下無(wú)形資產(chǎn)資本化.商業(yè)會(huì)計(jì)
4.鞠雪芹.知識(shí)經(jīng)濟(jì)下財(cái)務(wù)信息披露問(wèn)題探討.會(huì)計(jì)之友
