无形资产会计规范的几点思考  

On Regulation of Intangible Assets——A Financial Accounting Perspective

作　　者：邓小洋[1] 朱华红[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2004年第3期68-71,共4页The Theory and Practice of Finance and Economics

基　　金：教育部人文社会科学"十五"规划基金资助项目 (0 1JA790 0 87)

摘　　要：虽然企业已由过去依赖固定资产的时代进入了日益依赖无形资产的新时代 ,但无形资产之谜却仍然困扰着人们。无形资产面临是否对其进行确认、计量以及后续确认的难题。由于会计准则具有经济后果 ,一旦制定相应的无形资产会计规范就将会对政府、企业以及投资人等不同利益集团的决策产生影响。因此 ,我国作为一个以政府为主体直接制订会计准则的国家 ,在考虑制订新准则时必须认真考虑新准则可能带来的经济后果 ,并应一并考虑其成本动因 ,这种成本将会影响对准则的需求及利益各方接受准则的意愿。Though enterprises turned into an intangible-based era from a tangible-based one, the intangible assets paradox is still annoying. It faces with the difficulty of recognition, measurement and subsequent recognition. Due to the economic consequences of accounting standards, an accounting standard will affect the government's, the management's and the investor's decision. Therefore, as a government-oriented standard-setting body, it should consider the possible economic consequences and the cost drivers that will affect the demand of standard and the willingness of all related parties.

关 键 词：无形资产 会计规范 企业 控制权 边界 管理者 投资者 

分 类 号：F230[经济管理—会计学]