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随着知识经济时代的到来,人们对无形资产信息需求的增加,无形资产在总资产中的地位和作用不断提高,无形资产会计的完善和发展是当前会计学者亟待解决的问题之一。我国无形资产会计正处于成长阶段,需要联系企业的实际情况,借助知识经济的推动力及先进经验,使它得到更快的发展。本文就我国无形资产会计中存在的若干问题进行了分析。
With the advent of the era of knowledge economy, people’s demand for intangible assets increases, the status and role of intangible assets in the total assets continue to improve, and the perfection and development of intangible assets accounting is one of the problems to be solved urgently by current accountants. China’s intangible assets accounting is in the growth stage, the need to contact the actual situation of enterprises, with the knowledge-driven economy and advanced experience, make it faster development. This article analyzes some problems in intangible assets accounting in our country.