无形资产会计规范的经济后果与无形资产培育

Economic consequence of accounting for intangible assets and the fostering of intangible assets

以西方的经济后果学说和我国证券市场的功能锁定现象作为研究起点,分析了我国上市公司无形资产构成的现状,从鼓励无形资产培育的角度,对研究与开发费用的会计处理以及无形资产摊销方法的经济后果进行了分析,并提出了相应的对策,从而得出结论,我国准则的制定者在准则制定过程中应充分分析无形资产会计规范可能的经济后果,为我国无形资产的培育和创新提供理性的会计环境。

From the theory of economic consequence and the functional fixation phenomenon of our security market,this paper analyzes the status quo of the composition of intangible assets of the listed companies in our country.From the angle of encouraging the fostering of intangible assets,the author analyzes the economic consequences of accounting for research and development and the amortization of intangible assets,then puts forward some suggestions that expenses of research and development must be capitalized conditionally and the amortization of intangible assets must adopt line method,acceleration method,no amortization but impairment test method according to the attribute of various kinds of intangible asset.The conclusion is that those who set accounting standard must analyze the economic consequence of accounting for intangible assets carefully so that rational accounting environment can be provided for the fostering and creation of intangible assets.