I湖南财经高等专科学校毕业论文(设计)第I页无形资产核算研究摘要随着我国加入WTO和信息时代的到来,无形资产在企业中占有越来越重要的地位,科学地对无形资产进行核算,不仅可以真实地反映资产的价值量及其变动,而且有利于资产的合理流动和优化配置,提高资产的营运效益,保障资产的保值和增值,充分利用资源,保护知识产权,维护资产所有者、持有者、发明者和经营者的合法权益,对于调动科技人员的积极性具有不可估量的作用。为了适应企业发展的需要,必须对无形资产的核算进行必要的改进,本文现以我国目前无形资产核算所存在的问题为切入点,对无形资产的会计处理发表一下自己的观点。关键词:无形资产,核算,方法,企业II湖南财经高等专科学校毕业论文(设计)ountingResearchAuthor:TaoSiYangTutor:GeQuanMinAbstractWithChina'essiontoWTOandtheinformationage,upiesanincreasinglyimportantposition,ountingofintangibleassetscannotonlytrulyreflectthemagnitudeofvalueofassetsandtheirchanges,butalsoconducivetoareasonableassetflowandoptimizedallocationofassetstoimproveoperationalefficiency,safeguardassets,preservationandvalue-added,fullutilizationofresources,intellectualpropertyprotection,safeguardingofassetsowners,holders,inventorsandoperatorsofthelegitimaterightsandinterests,,accountingforintangibleassetsmustbethenecessaryimprovements,thispaperistoChina':intangibleassets,accounting,methods,businessIII湖南财经高等专科学校毕业论文(设计)第III页目录1绪论..........................................................................................................................................................................................................................................12无形资产的确认..........................................................................................................................................................................................................................................................................................................................................................................................................23无形资产进入企业的会计处理...................................................................................................................
无形资产核算研究 来自淘豆网m.daumloan.com转载请标明出处.
