会计英文职称论文发表-代写代发英语职称论文-管理会计英文论文范文，The era of knowledge economy intangible assets accounting
Abstract: with the arrival of the era of knowledge economy, intangible assets of enterprises in the proportion of growing, the management of intangible assets becomes an important contents of corporate management. But our country enterprise accounting standards for intangible assets disposal regulations exist some disputes. The confirmation of intangible assets, metric, amortize problem, to do some theoretical study.
Key words: knowledge economy human resources of internally generated goodwill
Twenty-first Century is the time of knowledge economy, knowledge economy is with intellective resource have, configuration, the production with knowledge, allocate and use the economy that is the mainest factor. One of its important characteristics is the enterprise assets from the visible invisible to the direction of development. Knowledge becomes the first essential factor that economy grows. This will cause the people's knowledge and capital investment, so as to promote enterprise assets structure is changed, i.e. the proportion of intangible assets rises with each passing day, or even replaced rich to become the company's future cash flow and market value of the main power. In the high-tech industry, a variety of patent rights, non-patent technology already became an enterprise to win in the competition and the survival and development of essential condition. Therefore, measure the value of the enterprise sign is no longer the amount of material resources, but the amount of intangible assets. Under this background, the intangible asset confirmation, measurement and amortization of more realistic significance.
One, the confirmation of intangible assets
( a ) the new guidelines on the recognition of intangible assets
" Accounting standards for business enterprises -- intangible assets" stipulated:" intangible assets refer to enterprises owned or controlled no physical shape, variable non monetary assets." Intangible assets to meet the following two conditions, in order to confirm: and the assets related to economic benefits are likely to flow into the enterprise; the cost of the assets can be measured reliably. At the same time, the enterprise goodwill and internally generated brand, newspapers and periodicals name, shall not be confirmed as intangible assets.
( two) the problems existing in the confirmation of intangible assets
The confirmation of intangible assets is too narrow,"" to confirm the provisions of accounting standards of intangible assets include only patent rights, non-patent technology, trademarks, copyrights, land use rights, the franchise as well as purchased goodwill, business-generated goodwill can not be confirmed. With the coming of knowledge economy era, science and technology contribution to economic growth rate will be higher and higher, knowledge has become the decisive factor of economic growth, knowledge-based intangible assets will become the company's future cash flow and market value of the main power. In high-tech enterprises. The main indicator to measure corporate value is not the amount of material resources, but the amount of intangible assets. For example, the United States of America Microsoft, far less than its book value, GM is one of the book value, but its output value and profit is more than the United States big three auto companies combined, which can not but thanks to Microsoft's goodwill. Similarly, China has a similar high-tech enterprise, but because the" accounting" does not confirm the goodwill, will make the value of such enterprises can not be fully reflected. In addition, under the knowledge economy environment, there are a lot of new intangible assets, such as the ISO9000 quality system certification, environmental management system certification, access of green food mark.
会计英文论文In two, the measurement of intangible assets
( a ) the new guidelines of the measurement of intangible assets
" Standards" of the measurement of intangible assets has put forward specific requirements. Purchased intangible assets, should be based on the purchase price, relevant taxes and directly attributable to the asset to the expected use the other expenditure as the entry value; through the debt restructuring is achieved by means of intangible assets, book value of the debt to be restructured as intangible assets recorded value; through non-monetary transactions, investors entering investment of intangible assets, it should be stipulated in the investment contract or agreement value is determined, but the contract and agreed that the fair value is not applicable. At the same time, the promulgation of the new" rules" also provides for the self-developed and apply for intangible assets, its value should be determined to distinguish research expenditures and development expenditures. Research expenditures, shall be recorded into the profits and losses of the current period; development expenditures, meanwhile meet the following conditions, can be confirmed as intangible assets; completion of the intangible assets to allow it to be used or sold in the technically feasible; with the completion of the intangible asset and use or sell intent; intangible assets to generate economic benefits on the way. Including being able to prove that the intangible asset products market and intangible assets ' market, intangible assets will be used internally, should prove its usefulness; adequate technical, financial and other resources, to complete the development of the intangible assets, and the ability to use or sell the intangible asset; attribution in the development stage of the intangible asset can be measured reliably the expenditure. , in addition," guidelines" also pointed out that, for the previous period have cost spending longer adjusted. At the end of the criteria method confirmation of the amortization of intangible assets value, will stand by value as intangible assets book value shown in the balance sheet of the intangible assets in the project.
( two) the problems existing in the measurement of intangible assets
1 human resources can not be confirmed as intangible assets will lead to a serious distortion of accounting information. The current accounting system to set, the enterprise must to have intangible assets has to "control", and the human resource has its particularity, can not satisfy this condition, thus excluded from the intangible assets, it is the intangible assets accounting theory. The era of knowledge economy, the competition between enterprises is actually the competition of talents and knowledge. According to a study by the statistics, in modern society, physical ability, skill, intelligence, between the three has two groups of simple analogy between. Human physical strength, skill, intelligence to wealth of society contribution for 1 : 10: 100 that has a physical and a specific skill, intelligence, and people will contribute nearly 100 times the gap. Therefore, from seed to sense, human resources development, utilization and management, will be the development of the enterprise and the key factors to restrict. At present, most enterprises are aware of this, so the investment of pair of manpower resource more and more, such as not to be identified and measured, will lead to a serious distortion of accounting information.
2 did not develop specific research and development stage judgment standard. Although intangible assets development stage division and the capitalization condition, in the guidelines are clearly defined, but did not make specific research and development stage judgment standard, just define. This will give an enterprise to bring greater uncertainty and randomness, enterprises for a variety of purposes, will adjust the capitalized amount and expenses amount, so as to achieve the purpose of earnings management, thereby reducing the authenticity of accounting information. At the same time, research and development expense capitalization specified operating of the poor, enterprises are difficult to judge which belongs to the scope of activities, as a result of our country economy is not developed, laws and regulations are not perfect, management and accounting personnel of the occupation judgment ability is limited and a series of factors, so that in practice it is difficult to grasp what belongs to the research stage, which belongs to the stage of development, led to the R & D division had a greater subjective factors.
In three, the amortization of intangible assets
( a ) the new guidelines on the amortization of intangible assets
The new standards, the enterprise shall obtain when intangible assets to analyze and judge the service life, only to the service life of intangible assets with limited amortization. Intangible assets with uncertain service life may not be amortized; the period of amortization of intangible assets shall be determined, since available for use, and not confirmed as intangible assets during the entire period of time; the amortization method choice, should reflect the intangible assets related to the expected realization pattern of the economic benefits, cannot be reliably determine the expected realization way, ought to adopt straight-line amortization method.
( two) the problems existing in the amortization of intangible assets
As in the previous guidelines: enterprise obtains intangible assets should be analyzed to determine its service life limited in lifespan within reasonable amortize, intangible assets with uncertain service life may not be amortized. Intangible assets criterion to determine the use of intangible assets while life all factors should be considered to make a provision, but it is not mature market environment, it is difficult to find the useful experience for reference, the enterprise often in determining the service life of intangible assets with very strong subjectivity, or simply to intangible assets life which is determined, in order to achieve the desired results. In addition, intangible asset criterion requirements at the end of each year, the service life of intangible assets with limited service life and amortization of intangible assets are reviewed, the service life and the amortization method different from the previous estimates, should change the amortisation period and the amortization method. This provision also on the other side for the enterprise to change accounting estimates hint, optional larger enterprises.
Four, in view of the above question strategy
Accounting system for accounting environment and the needs of production, but also because of the changing environment of accounting development. In view of the above problems, the author thinks that we should take the following measures:
( a ) to broaden the range of intangible assets accounting
As a result of the knowledge economy environment such as ISO9000 quality system certification, environmental management system certification, access of green food mark new intangible assets, shall be included in the intangible assets of the enterprise, in order to reflect the value of intangible assets; business-generated goodwill is also a very important intangible assets, it is to make the enterprises to exist for a long time excess profit important factors, which must be correct and metric. According to the excess return to measure, in the enterprise namely the actual gain in net income, deduction according to the social average profit margin calculation of net income and non goodwill factors ( preferential policies, special industry or monopoly, net income ), is by the enterprise goodwill obtain excess profit, the profit according to the social average profit rate of capital, can be used as a self generated goodwill of enterprise value.
( two) human resources will be included in the intangible assets of enterprises
Human resources itself is a potentially valuable unique intangible assets, it is found in human and in man's efforts to produce the economic value and social value. Human resources into the accounting of intangible assets and to measure, is under the condition of knowledge economy, intangible assets business accounting content is outspread. Human resources will be included in the intangible assets of the enterprise important content, must follow the importance and cost-effectiveness of the two cardinal principles, do not need to all the staff all information into the invisible assets. The key management personnel and other key personnel of relevant information such as the part of the age, title, flow and level of education, have main customers and relationships, into the accounting of intangible assets. Human resource valuation can use the service period total wages and benefits discounted value plus has occurred in the education, training of human capital.
( three) developed specifically for the research and development stage judgment standard
With the constant development of our economy, the increasingly fierce market competition, enterprises continue to increase new products, new technology development. In the technical competition advantage, the future to occupy initiative in the market competition. The guidelines should be based on our country enterprise research development ability and the level, to enumerate the clear form part of research and development activities, to develop specific research and development stage judgment standard, in order to R & D cost measurement standards.
( four) attention to the intangible assets amortization
It should be possible to reduce guidelines for enterprises can choose a space. First of all, the intangible assets with uncertain service life the amortization provision, and by the enterprise reasonable estimates of a life, using the /straight-line amortization method. Secondly, the intangible assets amortization period and the amortization method is confirmed, it shall not be changed randomly. In third, at the end of each year. Business to check the service life of intangible assets, intangible assets such as the previous year influence service life estimation of factors change, affect the service life of intangible assets, and this change is the enterprise cannot reasonably be expected, can be used as a change in accounting estimate. Otherwise, as an important early accounting error retroactive adjustment.