论文部分内容阅读
全国第三届无形资产理论与实务研讨会最近在中南财经政法大学会计学院召开。现将本次会议的主要观点综述如下:一、无形资产基本理论的创新随着无形资产在企业总资产中的地位及作用不断提高,国内众学者对无形资产的研究也越来越深入,对无形资产的概念、确认标准、会计披露等基本问题有了新的认识。就无形资产的概念而言,有代表认为无形资产是一种可持续发展资源,这主要是因为无形资产具有资源的性质及特殊作用。无形资产包括的内容不是固定不变的,而是随着经济发展、科技水平和经济管理要求的变化而发生变化。
The Third National Seminar on Theory and Practice of Intangible Assets was held recently at the Accounting School of Zhongnan University of Economics and Law. Now the main points of this meeting are summarized as follows: I. The Innovation of the Basic Theory of Intangible Assets As the status and function of intangible assets in the total assets of the enterprise continue to increase, the research on the intangible assets by the domestic scholars has also deepened. The concept of intangible assets, confirmation standards, accounting disclosure and other basic issues have a new understanding. As far as the concept of intangible assets is concerned, some believe that intangible assets are a sustainable development resource, mainly because the intangible assets have the nature and special function of resources. The content included in the intangible assets is not fixed, but changes with the changes in economic development, technological level and economic management requirements.