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乡镇企业会计制度虽然增设了无形资产科目,但对无形资产的计价原则和方法至今尚无明确规定,使当前一些企业的计价未能正确反映无形资产的价值,特别是在技术上引进和中外合资时,由此造成的经济损失令人担忧。对无形资产进行计价时,不同类型的无形资产应采用不同的计价原则。例如,对场地使用权的计价,一般可用取得场地使用仅时的实际成本计算(支付的征地费、青苗费等);对专有技术、专营权、租赁权、商标权的计价,可以该技术在近期创造的效益来确定;对商誉的计价可依照产品信誉等级、企业知名度、销售范围等与同行业对比确定;有的专利权所根据国家或地区规定的有效寿命期确定其价值大小;对引进的产品或技术可通过谈判确定其价值。无形资产的计价方法,一般有三种,(1)绝对值计价法。这种方法既考
Although the accounting system of township enterprises has added intangible assets, there are no clear provisions on the pricing principles and methods of intangible assets so that the valuation of some intangible assets cannot be accurately reflected in the current valuation of some intangible assets, especially in terms of technology introduction and Sino-foreign joint ventures. At the time, the resulting economic losses are worrying. When pricing intangible assets, different types of intangible assets should adopt different pricing principles. For example, the valuation of the right to use the site can generally be calculated by using the actual cost of the use of the site only (land requisition fees paid, young crops fees, etc.); the pricing of proprietary technologies, franchise, lease rights, and trademark rights can be The benefits created in the near future are determined; the valuation of goodwill can be determined by comparison with the same industry in terms of product credit rating, corporate reputation, sales scope, etc. Some patent rights are determined according to the effective lifespan specified by the country or region; The value of the imported product or technology can be determined through negotiations. There are generally three methods for pricing intangible assets, (1) absolute value pricing method. This method is not only