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无形资产在企业中是客观存在的,但长期以来未引起足够重视,也没有一套核算和监督办法。随着我国改革、开放方针、政策的深化和发展,“三资”企业日益增多,企业引进、外购或自创的技术成果、知识结晶或商标所形成的无形资产,迫切需要有个正确认识并明确其计价和核算办法,才能准确评价企业的业绩下面分别谈谈无形资产概念和内容、性质和怍用以及计价和核算方法一、无形资产概念和内容无形资产是指企业所拥有,能够为企业带来收益,有货币价值,但不具有实物形态
Intangible assets in the enterprise is an objective reality, but has not attracted enough attention for a long time, there is no set of accounting and supervision methods. With the deepening and development of China’s reform, opening-up policy and policy, there are increasing number of “three-capital” enterprises. There is an urgent need for a correct understanding of the intangible assets formed by enterprises’ introduction, outsourcing or self-made technological achievements, knowledge crystallization or trademarks And clear its pricing and accounting methods in order to accurately evaluate the performance of enterprises The following separate talk about the concept and content of intangible assets, nature and use and pricing and accounting methods I. Concept and content of intangible assets Intangible assets owned by the enterprise, can be Enterprises bring benefits, have monetary value, but do not have the physical form