无形资产处置过程中的会计问题研究(任务书,开题报告,论文12000字)
摘 要
无形资产一直是会计界中不断探讨和研究的话题，通过正确计量企业无形资产的价值，提供准确、完整、相关的财务信息，对企业而言有助于管理层衡量企业的真实价值和经营状况，进行企业间横向或者纵向比较，对投资者而言，有助于投资者估算企业的未来现金流、创新能力和盈利能力，做出争取的投资决策。本文以高新技术企业无形资产为例，分析高新技术企业对无形资产会计处理的缺陷,以会计信息的相关性和可靠性作为前提，提出改进企业无形资产确认计量的具体方法：扩大无形资产的确认范围，合理处理研究支出和开发支出，采用“实际结果决定法”，注重无形资产对产品成本的影响，将与产品有关的无形资产合理计入产品成本。
关键词：无形资产：高新技术企业：研究支出与开发支出；产品成本
Abstract
In comparison with the traditional enterprises, hi-tech enterprises have a much higher proportion of intangible assets. Moreover, intangible assets play a more important role in the process research, production and making profits. However, due to variety of intangible assets, difficulties of measurement and the partial understanding of the nature of intangible assets and the improper application of the accounting standards, the enterprises can’t present the special characteristics of the intangible assets. Thus it makes the financial reports difficult to reflect value of assets, ability of making profits and the prospect of future development of the hi-tech enterprises. The enterprise manager and investors cannot make reasonable decisions depending on the partial accounting information.
The article based on the academic research in recent years, analyzes and summarizes the classification and definition of intangible assets. Based on the contribution to high-tech enterprises, the article analyzes the flaws in methods with which the enterprises use to handle the accounting process: One is the intangible assets disclosure scope too narrow, the second is that the amortization of intangible assets value is not contained in the product cost amortization of intangible assets value, the third is the measurement of research and development spending is not reasonable Besides, the article put forward corresponding suggestions on recognition and measurement of intangible assets: expanding the recognition areas of intangible assets, appropriately dealing with R&D, adopting the method of “factual result deciding on everything”, focusing on the impact on products’ cost, charging the costs relevant to intangible assets to the products’ cost.
Intangible assets has been a continuously exploring and researching topic of the accounting profession. Through measuring the value of the enterprise intangible assets correctly and providing accurate, complete and relevant financial information, it can help the management to measure the real value of enterprise and operating conditions, horizontal or vertical comparison between enterprises. For investors, it can help them to estimate the future cash flow of the enterprise, innovation and profitability, and make sensible investing decision.
Key words：high-tech enterprise, intangible assets, recognition of intangible assets ,product cost
目录
引言 1
一、无形资产的涵义 2
（一）无形资产在经济时代的新界定 2
1.强调使用主体性而非归属上的垄断性 2
2.强调使用价值而不强调获取无形资产时的价值 2
3.强调收益的可能性而非收益的稳定性 2
（二）无形资产价值计量问题 2
1.初始计量 2
2.后续计量 3
（三）无形资产会计信息披露问题 3
二、无形资产的确认和计量 3
（一）新会计准则下无形资产的确认 3
1.企业确认无形资产产生的经济利益很有可能流入企业 3
2．企业能够对该资产的成本进行可靠地计量 3
（二）新会计准则下无形资产的计量 4
（1）无形资产的初始计量 4
（2）无形资产的后续计量 5
三 案列研究
（一）高新技术企业无形资产的特殊性 6
1.高新技术企业无形资产的占总资产的比重比传统企业大 6
2.研究与开发费用（R&D）数额巨大 7
3.无形资产消耗是高新技术企业的主要生产消耗 7
（二）高新技术企业无形资产会计的缺陷 7
1.无形资产信息披露范围过于狭窄 7
2.产品成本中未包含无形资产摊销的价值 7
3.研究与开发支出计量不合理 8
（三）改进高新技术企业无形资产的建议 9
1.扩大高新技术企业无形资产的确认范围 9
2.采用“实际结果决定法”核算研究开发支出 9
3.将相关无形资产价值计入产品成本 10
4.增加无形资产信息披露强制性规定的内容 10
四 结论 12
主要参考文献 13 |
