浅析无形资产准则的修订及完善

摘  要

伴随着我国经济体制的逐步完善和发展，无形资产作为企业资产的重要组成部分，它在资本市场运行中的作用越来越突出，对推动社会经济的进步和增强企业实力起到至关重要的作用。当今社会是以信息和科学技术为主要竞争手段的时代，知识和技术的重要程度毋庸置疑，而此时的中国也正处于发展的战略机遇期，同时也是与世界接轨的重要阶段。面对日趋激烈的市场竞争，企业如何利用好无形资产这件利器为自己服务，这对于企业在未来激烈的社会竞争中占有一席之地将产生深刻的影响。本文拟通过对新发布的会计准则中关于无形资产的变动及发展进行分析，探讨准则的这些变化对我国经济发展所产生的深刻影响，对于遵循会计信息质量的现实意义。我们也要认识到，我国市场经济仍处于发展阶段，新准则中仍然存在不完善之处。本文也将对无形资产准则在实行过程中所暴露出来的问题进行分析，提出完善无形资产准则的建议。目的是让更多的人对无形资产准则有更加深入的理解，使无形资产准则更加进步，能为企业发展和经济进步做出更多贡献。

关键词：无形资产  会计准则  无形资产计量 
ABSTRACT

With the gradual improvement and development of China's economic system, and as an important component of its operation in the capital market, intangible assets play a more and more prominent role in promoting socio-economic progress and enhancing the strength of enterprises . Today's society is based on information and science and technology as the main means of competition of this era,so the importance of knowledge and technology is no doubt, and this time is an important strategic opportunity for China's development, and also an important stage linking with the world. Facing with the increasingly fierce competition in the market, how to make a good use of this weapon of intangible assets for their own services will have a profound impact on its future intense competition. In this paper,we analyze the changes and the development of intangible assets in the new accounting standard,and discuss the profound influence of these changes in the standards to the economic development of our country and the practical significance of following accounting information quality. We must also recognize that China's market economy is still in a developing stage, imperfections still exist in the new guidelines. In this article we will also analyze the problems that exposed in the process of implementing the criteria of intangible assets,and give advice to improve the criteria of intangible assets. Our purpose is to make more people have a more in-depth understanding of the criteria of intangible assets, making the criteria more improved,and make more contribution to enterprise development and economic progress.

Key words: intangible assets  accounting standards  measurement of intangible assets 

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