知识经济时代无形资产会计创新问题研究

Research on the Renovation of Intangible Assets Accounting in the Times of Intellectual Economy

知识经济无形化的趋势 ,不断冲击着现行无形资产会计模式。现行的无形资产会计确认、计量和反映的内容偏窄 ,不能适应知识经济时代会计主体及会计信息使用者要求全面披露无形资产信息的需要。文章分析了无形资产会计创新的必要性 ,探讨了无形资产会计创新的基本思路 ,包括无形资产的分类。

With the intangibility of intellectual economy,current accounting mode is now being impacted. The confirmation, measurement of current intingible assets accounting and what it reflects are too narrow to meet the need of accountants and accounting information users who require the comprehensive revealment of intangible assets information. The necessity and basic ideas of renovation of intangible assets accounting are discussed , including the classification, measurement and accounting identity and so on.