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目前,我国有关方面和企业时无形资产的管理不严,不全,不细。相对地说,重有形资产的管理,轻无形资产的管理;重引进技术成果项目的核算,轻其他无形资产的核算;重外方投入无形资产的核算,轻中方投入无形资产的核算。结果造成三资企业成本、利润、资本周转期等重要经济指标虚升虚降,严重影响了对三资企业的正确评价。无形资产是具有一年以上使用权的非实物性的长期投资,实质上是一利需要分年摊销的资产性的投资支出。企业的无形资产包括专有技术、专利权、商标权、
At present, the management of intangible assets of relevant parties and enterprises in China is lax, incomplete, and inaccurate. Relatively speaking, the management of heavy tangible assets, the management of light intangible assets; the re-introduction of the project of technical achievements, the accounting of other intangible assets; the re-investment of foreign intangible assets, light of the Chinese into the accounting of intangible assets. As a result, major economic indicators such as costs, profits, and capital turnover of the three foreign-funded enterprises have skyrocketed, which has seriously affected the correct evaluation of foreign-funded enterprises. Intangible assets are non-physical, long-term investments with more than one year of use rights. They are essentially asset-based investment expenses that require amortization over a period of years. The company’s intangible assets include proprietary technology, patents, and trademark rights.