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按照我国《企业会计准则——基本准则》的定义,无形资产是指企业长期使用而没有实物形态的资产,如专利权、商标权、非专利技术、土地使用权、著作权、商誉、计算机软件、特许经营权、租赁权等。目前,由于人们尚对无形资产认识不一,导致无形资产难以正确地确认、计量和报告。无形资产是商品经济高度发达的产物,看似无形,却如同一双看不见的手,给企业的生存和发展以巨大影响。与有形资产相比,无形资产性质特殊,对此,我们应按其固有的价值运动轨迹及其特征进行考察,全面、辩证地认识“无形资产”。
According to the definition of “Accounting Standards for Business Enterprises - Basic Standards”, intangible assets refer to the assets that the enterprise uses for a long time without any physical form, such as patents, trademarks, non-patent technologies, land use rights, copyrights, goodwill, computer software , Franchise, lease and so on. At present, due to the different understanding of intangible assets, intangible assets can not be correctly identified, measured and reported. Intangible assets are the product of a highly developed commodity economy. Seemingly intangible, it is like an invisible hand that has a huge impact on the survival and development of enterprises. Compared with the tangible assets, the intangible assets are of a special nature. To this end, we should conduct an investigation based on their intrinsic value movement and their characteristics, and fully and dialectically understand the “intangible assets.”