对无形资产摊销核算中存在的问题的探索

对无形资产摊销核算中存在的问题的探索

摘　要：无形资产通过参与企业的生产经营活动，为企业创造了经济利益，同时自身的价值也在使用中不断地损耗。无形资产摊销便是对损耗进行会计处理的方法。主要对影响无形资产摊销的3个因素分别展开论述以及在会计和税务处理，首先分析在无形资产摊销时存在的问题，在提出确定无形资产摊销期限时应注意遵循谨慎性和灵活性原则；其次针对这些存在的问题提出解决的方法，以便更好的进行无形资产的摊销；最后基于国情，提出一些自己的看法。
关键词：无形资产；摊销；价值；解决方法

An Exploration on the Amortization of Intangible Assets
 
Abstract：Intangible assets can make profit for the business enterprises by participating in the business activities, but at the same time their value shrinks continuously. To amortize the intangible assets is the accounting method used to describe the shrinkage. The three factors affecting intangible assets amortization are discussed respectively and the Processing in the accounting and tax. First, analyzing the problems on the amortization of intangible assets, when proposed sure intangible assets of amortization should pay attention to the following principle of prudence and flexibility; Second, the problems raised for these solutions, in order to better carry out the amortization of intangible assets; Finally, based on national condition, I come up with some own views.
Key words：Intangible assets；amortization；value；solution

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