试论无形负债

An Initial Study of Intangible Liabilities

在知识经济条件下 ,我们不能将无形资产、智力资产和无形负债排除在会计确认和计量体系之外。无形负债具有非实体性、不确定性、计量的模糊性和内容的广泛性等特点 ,其确认和计量 ,首先须明确无形负债的性质和范围 ,掌握企业有关无形负债的信息 ,明确债权人 ,在此基础上估计每项负债发生的可能性和负债规模的大小。

In the knowledge-based economy,intangible assets,intellectual assets and intangible liabilities cannot be excluded from accounting confirmation and the quantitative system.Intangible liabilities are characterized by its being a non-substance,the uncertainty,the quantitative fuzziness and its wide range of application.As for the accounting confirmation and the quantity,we should first decide the nature and range of the intangible liabilities,get proper information as to the intangible liabilities and creditors of an enterprise and then estimate the items and their size of possible debt.