对《无形资产准则》若干问题的探讨

Probe into the Problems of "Rules for Intangible Assets"

今天,新技术、新规则和新发明不断地重塑着我们的世界.会计准则制定者已采取重大措施来回应这种变化和发展.但<无形资产准则>迈出的步伐还远远不够,无形资产的含义、研究开发费用、无形资产摊销和无形资产披露还亟待完善.建议无形资产收益的不确定性、具有"隐藏价值"的特点应在概念中予以明确;研究开发费用应予以资本化,设置"在建无形资产"和"在建无形资产失败准备"两账户进行核算;无形资产摊销在方法上应根据不同情况分别采用直线法或加速摊销法进行摊销,在摊销价值上不能全部计入管理费用,而应根据其性质和用途进行分别列支,增设"无形资产摊销"账户,以便反映无形资产的价值全貌和损耗情况,不产生新的"隐藏价值";为了进一步与国际准则接轨,应加强对无形资产的披露.

Today, new technologies, new rules and new inventions figure a new world continuously. The constitutors of accounting standard have adopted great measures (o response these changes and developments. But there are still some defiencies in 'Rules for Intangible Assets' . The signification of intangible assets , the expenses on R&D, intangible assets amortization and intangible assets announcement need lo be consummated urgently. This article suggests: the incertitude of income should characterize intangible assets; the characteristics of 'hidden value' should be clarified as clear concepts; the expenses on R&D should be capitalized; 'existing intangible assets'and 'existing intangible assets failure arrangement' should be set up for accounting respectively; intangible assets amortization should adopt beeline method or acceleration method according to different situation ; and the amortized value shouldn't be wholly reckoned into management expenses ; these expenses should be listed separately according to its character and usage; and ' intangible assets amortization account should be increased to show the whole value and usage of intangible assets, and prevent new ' hidden value' , In order to get integrated into international standards, we should strengthen the intangible assets announcement.