基于新《公司法》无形资产融资条件下的会计摊销方法  

The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law

作　　者：李政大[1] 王铁山[2] 

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]西安交通大学经济与金融学院,陕西西安710061

出　　处：《河南机电高等专科学校学报》2006年第6期34-36,共3页Journal of Henan Mechanical and Electrical Engineering College

基　　金：国家社会科学基金重点项目(03AJY006);国家社会科学基金项目(05CJY027)

摘　　要：无形资产在企业融资中发挥着越来越重要的作用,新修订的《公司法》与原《公司法》相比,对无形资产在企业设立时允许的出资比例有了较大提高,原会计制度对无形资产摊销方法的规定显然已不太适用。本文从无形资产的实际性质和无形资产融资在企业资产结构中比例增加的角度出发,结合国外会计制度对无形资产摊销的规定,阐述了无形资产加速摊销的必要性,并对无形资产摊销提出了相应的建议。Intangible assets have been playing a more significant role in corporate financing.Compared with the old Company Law,the new edition of Company Law allows a much higher proportion of intangible assets in the investment volume when an enterprise is established.The old accounting system is obviously not suitable in respect of the stipulations on the amortization method of intangible assets.In light of the practical features of intangible assets and the increasing proportion of intangible assets financing in the structure of corporate assets and with reference to relevant stipulations of foreign accounting system in amortization of intangible assets,this article gives a tentative expatiation on the necessity of the speedup of the amortization of intangible assets and gives suggestions.

关 键 词：新公司法 无形资产 摊销 

分 类 号：F273.4[经济管理—企业管理]