知识经济时代无形资产会计的创新策略

Innovation of Intangible Assets Accounting in the Era of Knowledge Economy

我国的无形资产会计在信息显示、范围划分、计量等方面存在诸多问题。随着知识经济时代的发展,无形资产的确认和计量重新获得了诠释,其内容变得更加充实,在企业资产中的地位日益突出,无形资产会计管理必须创新。采用具有正确导向的无形资产计量方法,构建无形资产确认范围的多元化可能是我国企业无形资产会计的创新策略。

This thesis illustrates the development of intangible assets accounting in the process of business management of enterprises in China. It also emphasizes the importance of intangible assets accounting in the background of the knowledge economy and analyzes the problems existing in message display, scope division and measurement. Based on the above research, the thesis explores and concludes some innovative solutions to the intangible assets accounting of the domestic enterprises.