知识经济下对自创无形资产会计处理的思考

知识经济条件下,无形资产在经济增长和企业价值创造上将发挥主要推动作用。本文通过对自创无形资产会计处理现状的分析,探讨了其存在的问题,并提出自创无形资产应予以确认,研究与开发支出应有条件的资本化,摊销方法应予以改进等建议。

Under knowledge economy,the intangible asset plays the main impetus role in the economic growth and in creating the enterprise value. Through analyzing the present accountant processes to homemade intangible asset, this article has discussed its existing questions, and proposed the homemade intangible asset should be confmned, the research and development disbursement should be capitalized conditionally, the method of amortization should be improved and so on.