企业无形资产会计确认和计量的现状及其改进建议

Status quo and Improvement of Accounting Recognition and Measurement of Intangible Assets of Enterprises

进入21世纪以来,经济飞速发展,无形资产在企业中创造的超额利润引起了社会各界的高度关注。国内外学术界对无形资产确认与计量在新经济时代的计量标准都还没有一个明确的规定。试对无形资产在确认与计量的现状及其问题进分析,提出相应的改进建议。

Since the beginning of the 21st century,with the rapid development of economy,the excess profits created by intangible assets in enterprises have attracted great attention from all walks of life.At home and abroad,there is no clear stipulation on the measurement standard of intangible assets recognition and measurement.This paper analyzes the status quo of the confirmation and measurement of intangible assets,and it puts forward some suggestions for improvement.