无形资产不确定性的表现、影响及其控制

Embodiment, Effects and Control of the Uncertainty of Intangible Assets

我国企业无形资产会计信息披露存在着严重的失真问题，适与当前我国《企业会计准则》和《企业会计制度》的规定直接相关；而准则和制度之所以如此规定，又是与由于人们的理念和认识片面所导致的过分采用稳健原则与不能有效利用报表附录披露手段相关；但归根结底是由于无形资产本身的不确定性适一固有特徵所决定的。本文就无形资产的不确定性的定义、表现、影响进行了较系统的分析，既用实证研究的手段，也用规范研究的方法．论证了封无形资产实施管理控制的必要性，同时封强化无形资产信息披露的哲号知范围提出了新的见解．

The accounting information of intangible assets provided by Chinese business enterprises is seriously far from the truth. The situation results directly from the provisions of present Accounting Standards for Business Enterprises and Accounting System for Business Enterprises. The reason for current provisions lies in excessive conservatism owing to people＇s partial knowledge, and ineffective use of appendix of financial statements. The radical reason, however, is the uncertailaty of intangible assets, which is the inherent characteristic of intangibles. This paper systematically analyzes the definition, embodiment and effects of the uncertainty of intangible assets. Combining the methods of both positive study and normative study, the author demonstrates the necessity of management control over intangible assets and presents new opinions on improving the quality and extending the scope of information disclosure of intangible assets.