无形资产会计准则的国际比较

An International Comparison of the Accounting Rules for Intangible Assets

会计准则是对会计信息供给的制度约束,能够有效的保护相关利益集团的权益,维护资本市场秩序,引导市场资源的配置。时值我国新企业会计准则体系颁布和实施之际,把我国新的无形资产会计准则与国际会计准则及英、美等国家的无形资产会计准则进行比较,有助于对我国无形资产会计准则的进一步完善。

The accounting rules become the systematic restrictions for the accountant information supply. They are able to safeguard the rights and interests of some relevant interest groups, maintain the order of capital market and guide the collocation of market resources. At the time of the issue and implementation of the system concerning the new enterprise accounting rules in China, the comparison between the accounting rules for intangible assets and those of the world, esp. of Britain and the U. S. A. may help further perfect the accounting rules for intangible assets in China.