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无形资产作为企业资产构成的一个重要组成部分,以其对经济发展的巨大影响与作用日益受到人们的关注。近年来,各经济发达国家均对无形资产加强了管理,在会计和审计领域制定了较系统的法律和准则,以使无形资产的交易行为达到规范化的要求。我国近期也颁布实施了《无形资产》具体会计准则,为无形资产的评估提供了一定的依据。本文拟对无形资产评估应注意的几个问题作一探讨。
As an important part of corporate assets, intangible assets are receiving increasing attention due to its great influence and effect on economic development. In recent years, all economically developed countries have strengthened the management of intangible assets and formulated more systematic laws and guidelines in the fields of accounting and auditing so that the transaction of intangible assets can meet the requirements of standardization. Recently, China also promulgated and implemented “specific accounting standards for intangible assets”, providing a basis for the evaluation of intangible assets. This article intends to explore several issues that should be paid attention to intangible assets evaluation.