我国无形资产会计核算问题及对策__以无形资产商誉的会计确认为为例毕业论文.doc

我国无形资产会计核算问题及对策 以无形资产商誉的会计确认为为例 摘要 无形资产会计核算中有待进一步完善的问题《企业会计准则——无形资产》对无形资产的确认、计量、转让以及减值准备的会计处理作了明确而又具体的规定。这些规定在无形资产中所占比重较小,在企业经营活动中所起作用不够显著的情况下是可行的。在新经济时代，无形资产商誉在企业中的地位越来越重要，因此受到越来越多的重视，但无形资产商誉的确认与计量则成为会计核算中的一大难题，尤其是自创无形资产商誉是否予以确认成为争论的焦点。多数学者认为自创无形资产商誉应该予以确认，现行的对自创无形资产商誉的处理模式成为理论界批评的重点。因此，研究自创无形资产商誉的确认与计量核算，系统揭示其确认、计量等相关问题，不仅具有一定的理论研究意义，更具有深远的实践意义。无形资产商誉作为一种特殊的无形资产, 是财务会计具有高度特殊性和复杂性、同时也深受理论界重视的难题。但从笔者对股票投资人和企业管理层所做的一次小范围调查中, 反映出现实中无形资产商誉会计信息对决策所起作用非常微弱。针对这一调查结果, 本文通过对目前无形资产商誉会计中的几个代表性问题进行分析, 从对无形资产商誉基本概念、特点和性质的认识,无形资产商誉会计存在的一些问题提出了无形资产商誉会计的规范方法。 关键词：无形资产商誉；无形资产；无形资产商誉会计；会计信息 Abstract In the era of the new economy, the status of goodwill in the enterprise is increasingly important, and therefore subject to more and more attention, but the recognition and measurement of goodwill has become a major problem in the accounting, especially own whether goodwillis recognized to become the focus of debate. Most scholars believe that internally generated goodwill should be recognized, the current processing mode to create their own goodwill to become the focus of criticism by theorists. Therefore, the study of the recognition and measurement of internally generated goodwill accounting system reveals its recognition, measurement, and other related issues, not only has a certain theoretical significance, but also has far-reaching practical significance. Goodwill as a special kind of intangible assets, with a high degree of specificity and complexity of financial accounting, but also by the theoretical circles attach importance to the problem. However, a small-scale survey made ??by the author of the equity investment and corporate management, reflects the reality of goodwill accounting information for decision-making role is very weak. This finding by the analysis of several representative goodwill accounting, from the understanding of the basic concepts of goodwill, the characteristics and nature of some goodwill accounting of goodwill accounting norms