企业自行研发无形资产价值确认的几点思考  

Reflections on the evaluation of the self-explored intangible assets

作　　者：陈昌云[1] 

机构地区：[1]安徽理工大学资源开发与管理工程系,安徽淮南232001

出　　处：《安徽理工大学学报（社会科学版）》2007年第2期7-9,13,共4页Journal of Anhui University of Science and Technology:Social Science

摘　　要：从无形资产价值确认的重要性入手,通过对国际上通用的三种自行研发无形资产计价方法以及我国新旧会计准则的规定的比较,指出它们的不足,进而提出自己的两种设想,参照固定资产计价的原则对无形资产进行计价或者采用提取专项资金的方式加以处理。Based on the importance of the evaluation of intangible assets of, this paper, by contrasting the differences between the three international methods of evaluation of the self-explored intangible assets and the old and new accounting criteria in China, points out their shortcomings, and proposes two assumptions of evaluating intangible assets in the light of fixed assets evaluation or by withdrawing special fund beforehand.

关 键 词：无形资产 无形资产计价 资本化 

分 类 号：F273.4[经济管理—企业管理]