无形资产信息失真的成因及防范的研究

Causes of the Distortion of Intangible Asset Information and Its and Countermeasures

在新经济下 ,无形资产扮演着越来越重要的角色 ,企业会计提供的信息也将由有形资产为中心转向无形资产。目前我国在无形资产核算和管理方面还存在较多的问题 ,企业对外提供的无形资产信息失真较为普遍 ,这无疑将会阻碍我国市场经济的健康发展。因此必须找出无形资产信息失真的源头 ,以便从根本上加以治理。该文分析了我国目前无形资产信息失真的成因 ,并且对如何进行防范提出了本人的见解。

Intangible assets are playing a more and more important role for the new economy, and the information from the accounting of enterprises will put emphasis on intangible assets rather than fixed ones. Many problems exist in accounts and management of intangible assets in China, so does the distortion in the intangible assets information from enterprises, which definitely hinders the normal development of the marketing economy. It's necessary to find out its origin so as to bring it under control. This paper discusses the causes of the distortion of intangible asset information, and presents some proposals for countermeasures.