摘要

当今社会是以知识和技术为依托的时代，企业正在向高新技术企业转型，知识和科技就是力量。无形资产作为一项资产，是企业转型的重要资源，它以强大的发展速度占据企业发展的重要地位，人们也更加重视无形资产的作用，尤其是对于企业来说，无形资产对企业价值和利润的形成起到了至关重要的作用，针对上市公司无形资产的确认、核算、披露和摊销成为了企业会计处理过程中需要注意的事项。只有正确的对无形资产进行确认、核算、摊销和披露，企业才能利用这部分资产达到利润最大化的终极目的。所以对无形资产的研究，具有很深远意义。

然而现在我国对于看不见的资产财务评估是不科学的，和世界标准还有一定误差，因此，所以它还做不到完全应用达到现实中去在。公司对于看不见的资产评估、计算、公开交易的过程中存在一些不足。为了可以合理化的分配资产资源，找到科学的应对政策，本文以该企业的无形资产评估为例，研究了其公司会计数据中的所有信息，对于该公司的资产评估、计算方式和怎样处理等方面进行了研究分析，并对其进行了深层次的研究分析，对于造成该现象的原因利用相关知识对其进行分析并完善相关评估方法，还提出了对应的策略，给企业带来利益收益，健全公司的资产关系，提升企业综合实力。

关键词：无形资产；计量；会计核算

Abstract

Today’s society is based on knowledge and technology based on the age, enterprises are to the high technology and new technology enterprise transformation, knowledge and technology is power. Intangible assets as an asset, it is the important resource of enterprise transformation, with strong development speed to occupy the important position of business development, people pay more attention to the role of intangible assets.

But in our current accounting system is not comprehensive, especially in the accounting issues, and international standards of intangible assets and certain gap, so in the actual application of intangible assets also exists some problem. In order to find a solution to the problem better use of intangible assets, the first to understand the basic concept of intangible assets, features and content of knowledge, the paper contributes to the understanding of the connotation of intangible assets, let us from basically know intangible assets, followed by studying intangible assets accounting confirmation, the initial measurement, follow-up measurements, disposal and disclosed, then from these basic study on intangible assets accounting problem, through studying accumulation and research and put forward the improvement of intangible assets accounting approach.

Key Words: intangible assets; measurement; depreciation; amortization

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一、绪论············································································································· 1

（一）研究背景····························································································· 1

（二）研究目的及意义···················································································· 1

1.研究目的······························································································ 1

2.研究意义······························································································ 1

（三）国内外文献综述···················································································· 1

1.国外文献综述························································································ 1

2.国内文献综述························································································ 2

（四）研究的主要内容···················································································· 2