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企业价值来自于不断创新和不可模仿性的核心能力,企业的创新主要是通过加大无形资产的投入而实现的。随着无形资产的大力投入,其在资产比重中的重要性也不断增强,甚至有超越固定资产的趋势。新时期下,对无形资产会计的要求必然会被提到新的高度。新准则中顺应经济环境、会计环境的变化所作的一些改进,标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系正式建立。
The enterprise value comes from the core ability of constant innovation and non-imitability, and the innovation of enterprises is mainly realized by increasing the investment of intangible assets. With the vigorous investment in intangible assets, its importance in the proportion of assets has also continued to increase, and even beyond the trend of fixed assets. Under the new era, the requirements for accounting for intangible assets are bound to be brought to a new height. The new guidelines to adapt to changes in the economic environment, accounting environment made some improvements, marking the adaptation to the requirements of the development of the market economy in China, convergence with international practice, the establishment of an enterprise accounting standards.