关于自创无形资产计价和摊销方面的几点思考  

On the Valuation and Amortization of Self-development Intangible Assets

作　　者：荆龙姣[1] 

机构地区：[1]湖南省第一师范学校政治与管理系,湖南长沙410205

出　　处：《湖南第一师范学报》2007年第2期143-144,共2页Journal of First Teachers College of Hunan

摘　　要：近年来企业在自创无形资产上的投入力度逐年增加,自创无形资产在总资产中的比重也越来越大。而与之相比,我国现行的无形资产准则并没有涉及自创无形资产的处理办法,这与现实情况大相径庭,不能满足信息使用者的需要。根据企业实际情况将研究与开发费用部分资本化、部分费用化及自创商誉不摊销的处理方法,在新经济情况下,应科学地处理无形资产的核算问题。Recently many enterprises input more and more in the construction of self - development intangible assets. The ratio that intangible assets compared to general assets is bigger and bigger. However, the intangible assets regulations in effect didn＇ t give the way to deal with the self - made intangible assets, which cannot meet the requirement of the user. It deviated from the reality, and dissatisfied information users. This paper tries to inquire into the valuation and amortization of self - development intangible assets.

关 键 词：自创 研究开发费用 商誉 

分 类 号：F123.7[经济管理—世界经济]