论新准则下无形资产的确认与计量
摘要：传统会计的确认、计量与报告模式均以有形资产为重心。随着科技水平的迅速发展和信息化、网络技术的普及，无形资产在企业中的地位越来越重要。无形资产将成为企业最主要、最重要的投资对象，是企业实力的重要标志。知识经济时代，会计重心将会发生转移。
由于大量无形资产的取得都不是以有形的方式和以市场交易为基础，它们在以有形资产为基础的'传统会计系统中很难得到合理的确认、计量，从而使大量的无形资产项目不是被排除在现有财务报表之外，就是被严重低估，使得现有财务报表无法反映企业的财务状况、经营风险及盈利能力。在这种背景下探讨无形资产的会计确认与计量不仅具有重要的理论意义，而且从会计实践看，也是非常重要的。新准则的出台，大大弥补了原来的无形资产确认与计量方面存在的诸多不足。秉着精益求精的学术精神，对照新准则的有关规定，本文在前人研究的基础上，首先介绍了无形资产确认、计量的经济环境、无形资产的特点、无形资产确认、计量的原则与基本假设，然后分析当下国内无形资产确认与计量的现状与存在问题，目前无形资产的确认与计量还存在的不足如下：确认范围相对狭窄；只可以增值不可以增值；严格划分自创无形资产的研究阶段与开发阶段不太切合实际；不确认与计量自创商誉等，最后针对提出问题提出解决方法：扩展无形资产的确认范围；定期评估使无形资产在财务上实现增值；改进自创无形资产的确认与计量方法；对自创商誉的确认与计量做出建设性的探讨。
关键字：无形资产；确认；计量；知识经济
Studies on the Confirmation and Measurment of the Intangible Assets under the New Norm
Abstract:The traditional accountancy’s pattern of the confirmation,measurement and report all take the tangible assets as center of gravity. With the quick development of science and technology and the popularization of the informational science and network technique,the intangible assets’s position in the enterprise is more and more important. The intangible assets will become the most principal,most significant investment will be the token of the enterprise’s real strenght. At the knowledge-based economy ages,accounting’s center of gravity will divert.
Because a great deal of intangible assets’ obtaining is not all based on tangible form and marketing transaction,these intangible assets was not fairly confirmed and measured in the traditional accounting system based on tangible much item of the intangible assets was eliminated outsides the existing financial report,or be sub-estimated case makes the existing financial report can’t reflect the financial condition,the managerial risk and the profital ing into the accountant confirmation and measurment of the intangible assets under the background,not only possesses important theorial meaning,but also very significant in the accounting appearance of the new norm remedis the insufficiency in the original confirmation measurement of the intangible assets order to take the academic spirit of driving for perfection,according to the relevant provision of the new standard,taking the predecessors’ study as the basis,the paper introduces the economic enviroment of the intangible assets’s confirmation and measurement ,the character of the assets,the principle and the basic hypothesis of the intangible assets’ confirmation and measurement in the first place,then analyzes the present condition and existent problem of the domestic intangible assets’ confirmation and measurement at the moment,the insufficient in the confirmation and measurement of the intangible assets is as follows:the confirming range is narrow comparatively ;only reduction of value without apperciation;mark of the reaserching chase and expoiting chase of self-created intangible assets strictly isn’t realistic enough;the self-created self-created goodwill are not confirmed and measurmented, paper put forth the solving method finally:expanding the confirming range of the intangible assets;evaluating regularly makes the intangible assets value-added finacially;improving the confirming and measurmenting means of the self-created intangible assets;arrives at constructive exploring of the self-created intangible assets’ confirming and measurment.
Keywords:The intangible assets; Confirmation;Measurement; Knowledge economy
