国有企业无形资产审计存在的问题及完善对策

Problems in Intangiable Assets Audit in State-owned Enterprises and Countermeasures

无形资产企业是可持续发展的重要基础,是企业潜在的巨大财富。由于我国尚未出台针对无形资产的具体准则,面对无形资产管理不规范、国有企业无形资产流失的现状,有必要对我国无形资产审计的现状进行深入分析,针对其存在的问题进行研究,并提出相应解决策略。

Intangible assets is the basis of enterprises＂ sustaintable development as well as the po- tential wealth for enterprises. In view of mismanagement of intangible assets and the loss of in- tangible assets in state-owned enterprises for the lack of regulations, this paper analyzes the problems exiting in auditing intangible assets in our country and puts forward countermeasures.