期末如何判断使用寿命不确定的无形资产价值

At the end of how to judge the uncertain service life of intangible assets value

当今世界科技创新成为结合国内经济结构转型升级的宏观契机,企业不断加强自主创新,贯彻"走出去"战略,与国际接轨,强化研发支出、无形资产管理显得尤为重要。本文通过对我国企业的无形资产期末确认现状和问题的分析,阐述无形资产对于现代企业的重要性,通过把财务管理学中的现值(NPV)引用到减值测试中,建立一个未来现金流量现值的计算模型,来进行判断使用寿命不确定的无形资产的期末价值。结合在香港上市的红筹股份公司朗生医药控股有限公司的例子,设计出从企业的研发投入直至后续计量,须规范其确认、计量和相关信息的披露要求,提升企业价值和核心竞争力。这对解决今后我国企业的其他资产价值问题具有一定的借鉴意义。

With the science and technology innovation, which is the mainstream in today＇s world development and combined with domestic economic structure transformation and upgrading of the macro, enterprises continue to strengthen the independent innovation, obey the implementation of the strategy of ＂going out ＂,and get touch with the international community. It＇s particularly important to strengthen the management of R＆D, intangible assets. This article elaborates the importance of intangible assets for modern enterprises by analysing the present situation of our country＇s enterprise and the problems of intangible assets of the final confirmation, establishes a calculation model of the present value of future cash flows to determine of the intangible assets with uncertain service life of the final value by putting the financial management of the present value （NPV）references to the impairment test. Combining the example of the red-chip shares companies listed in Hong Kong ,in order to design the enterprise R＆D input until the follow-up measurement, It need to regulate the recognition ,measurement and information disclosure requirements. And improve enterprise value and core competitiveness. This has some certain values to solve other financial problems of our country＇s enterprise in the future.