无形资产会计研究中的问题与改进

The Limitations and Improvements of the Accounting Research on Intangible Assets

文章以近两年来发表的无形资产会计文献为样本, 分析和评述了我国在无形资产会计领域的研究现状和存在问题, 提出了改进无形资产会计研究的建议。

The paper analyzed the present status and explored the issues existed in intangible asset accounting research in the past two years, based on the literatures in this respect published in the following four Journals, the Accounting Research, Finance and Accounting, Business Research and the Journal of Financel and Accounting.The paper finally made some suggestions on how to improve China's intangible asset accounting research.