摘要
现有的资产计量和报告模式,仍然以有形资产的计量为核心,而无形资产不同于有形资产的经济特征———非竞争性、部分独占、固有风险、不可交易,决定了不能把有形资产的规则强加于无形资产。本文试图在对我国上市公司研究开发支出会计处理和信息披露状况的分析的基础上,结合相关的基本理论,思考我国研究开发支出会计处理“前方的路”。
The current mode of assets evaluation and report is mainly for tangible assets. While,principles for tangibles are not suitable for intangibles in sight of the intangible characteristics, which are non-rivalry, partly-exclusive, inherent risk, and no-trade. Through analysis of the accounting methods of R＆D cost and related information disclosure in domestic public companies, this paper aims to explore the outlook of accounting for R＆D, guided with basic theories.
出处
《上海立信会计学院学报》
2006年第2期25-29,共5页
Journal of Shanghai Lixin University of Commerce
