自创无形资产

针对中国加入WTO并逐步与国际会计接轨，提出自创无形资产确认和计量的一点意见，并和国际会计准则进行比较，提出建议。

In view of China joining the WTO and with international accounting , this article will describe the self-created confirming and measuring method for the invisible assets , and comparing the international accounting standard , and give some suggestion .

从价值特征来完善内部自创无形资产的计量

Perfect Measurement in Internal Self-Development Intangible Assets Based on Value Features

知识经济下自创无形资产确认探讨

The Accounting Confirmation of Self-created Intangible Asset Based on Intelligence Economy

关于我国自创无形资产价值计量的反思

Reflection over the Value Measurement of Intangible Assets created by China

自创无形资产计价和核算的探讨

Discussion on the Pricing and Accounting of Self-created Assets

高校自创无形资产会计处理初探

On Accounting Process of College Self-Established Intangible Assets

论知识经济下自创无形资产价值的确认及计量模式

On the Validation and Measurement Model of Self earned Intangible Assets in Knowledge Economy

笔者还提出了我国自创无形资产计价方法存在的缺陷和改进的建议。

I also put forward the defects and suggestions of our methods to the measurement .

企业研究开发费用的会计处理，主要是无形资产的会计处理问题。焦点是如何确认自创无形资产过程中发生的研究与开发支出。

How to treat the cost of research and development is the focus of accounting of intangible assets .

自创无形资产是完全资本化或费用化，还是一并确认或分阶段确认，目前在财会界依然众说纷纭。

It is still uncertain whether self-made intangible assets are complete capitalization or costs-specific in the accounting line .

面对激烈的市场竞争，自创无形资产的研究开发费用日益增长。

In the face of the fierce market competition , the expense of researching and developing self-established non-physical assets rise increasingly .

而自创无形资产的计量方法也有所创新，如市场基础定价法和经济价值定价法。

The measurement methods of self-created intangible assets bring forth new ideas , such as market based pricing or pricing based on economic value .

现行会计模式很少或不确认自创无形资产，主要是从会计确认的一般标准和稳健角度考虑。

The self-created intangible assets are seldom or not confirmed in recent accounting model , which is based on traditional accounting confirmation criteria and prudence principle .

在知识经济环境下不再确认自创无形资产，会违背会计核算的一致性、重要性、相关性原则，并导致会计信息的真实性大大下降；

But in the age of intelligence economy , the principles of consistency , materiality , reliability and relevance may be violated if the self-created intangible assets are not confirmed .

通过对新经济下自创无形资产确认问题探讨，并进行了理论分析，总结出在新经济下应对自创无形资产进行确认；

After the discussion on the identification of internally generated intangible assets and the theoretical analysis , this chapter summarized that internally generated intangible assets should be identified in new economy .

因此知识经济环境下，企业在建立科学的内部控制制度和提高会计人员的素质基础上，可分步骤确认自创无形资产。

After the enterprise sets up valid internal control system and improves the quality of accountants , it can confirm the self-created intangible assets step by step in the times of intelligence economy .

这一原则对于自创无形资产价值的确认、计量存在诸多不足，这种不足，在知识经济高速发展的今天产生的矛盾愈加突出。

This principle of determining the value of self earned intangible assets has many defects , which are even more evident in this era when the knowledge economy is witnessing a rapid development .

本章分析了人力资源、自创无形资产、衍生金融工具所带来的冲击，并提出了自己对该确认问题的认识和对未来确认模式的展望。

This chapter has analyzed influences bring by the human resources , internally developed intangible assets , and derivative financial instruments , and put forward my own understanding and the prospect of accounting recognition .

文章针对当前将自创无形资产研究开发费用作为当期费用处理核算过程中存在的问题，提出了改进的意见和建议。

In view of the problems exist presently in the course of regarding the expenses of researching and developing self-established non-physical assets as expenditure in present period , the article puts forward the suggestions to improve such conditions .

我国自创无形资产价值计量的方法进行反思，在借鉴国际经验的基础上，提出改进我国自创无形资产价值计量方法的建议。

This paper reflects over the method of intangible assets value measurement , and takes the international experiences as reference , further put forward some suggestions to improve the value measuring method of intangible assets created by China .