无形资产会计的理论与实务研究
|
摘要
知识经济时代，从会计角度看，无形资产占整个社会资产的比重显著增加，在一些高科技企业里，凝聚着知识和智慧的专利权、商标权、商誉等无形资产与日俱增，它们的比重甚至超过了固定资产而位居企业的首位。因此，无形资产会计的理论与实务便成为近年来财务会计领域争论的焦点。本文从无形资产的涵义入手，分别对无形资产的确认、计量、摊销、减值及其会计处理等问题进行了详细的论述。 随着企业改制、购并、资产重组和股份制合作等经济业务的不断发展，关于企业商誉的确认和计价问题已日益成为实务界和学术界所关注的焦点。因此，本文对于商誉会计理论和实践问题的研究也有更深入的探讨，以适应新的经济形势发展的要求，笔者希望能为我国社会主义市场经济的理论研究和实践的发展贡献自己微薄的力量。
本文分为五个部分：
第一部分，无形资产的涵义及特征。在各种关于无形资产涵义的观点中，我国《企业会计准则--无形资产》中的定义最为精辟，因此得到大家的认可。
第二部分，无形资产的确认。无形资产确认的难题在于是否应对自创无形资产予以确认，而会计的稳健性原则，会计信息的可比性和相关性都要求我们将自创无形资产确认为企业的资产。同时，会计理论的发展对不确认自创商誉的理论基础也提出了挑战。
第三部分，无形资产的计量。这部分主要阐述了无形资产应以公允价值为计量基础，并采用期望现金流量的方法。在实际中，后续计量正逐渐成为无形资产计量的重心。笔者还提出了我国自创无形资产计价方法存在的缺陷及改进建议。
第四部分，无形资产的摊销、减值及其会计处理。这部分的重点在于对无形资产是否应摊销问题的争论，同时介绍了无形资产减值准备的计提和重估减值的会计处理。
第五部分，无形资产会计理论的现实意义及难点。主要揭示了无形资产确认、计量、摊销中存在的一些问题，对于商誉的确认与计量也提出了新的认识。
In the era of science and technology, the proportion of intangible assets has a dramatic increase in the national assets as a whole. At some hi-tech enterprises, the intangible assets such as patent, trademark, and goodwill are steadily on the increase. They have even surpassed the fixed assets and become the most important property in the company. So the theory and application of the intangible assets are the points at issue in the field of financial accounting.
Beginning with the definition of the intangible assets, this thesis gives detail exposition of its identification, measurement, amortization, and value reduction. With the development of the enterprise's reform, identification and measurement of the goodwill become more and more important to the companies. In order to adapt to the new situation of the economic development, we should make a thorough study on the theory and practice of the goodwill.
The thesis consists of five parts:
1. The definition and characteristic of the intangible assets. Among all the viewpoints, the definition in the Chinese Accounting Standard is the most accurate one.
2. Identification of the intangible assets. The difficult point of this part is identifying the intangible assets created by the enterprise itself. Meanwhile, goodwill produced by the company also should be recognized.
3. Measurement of the intangible assets. This part explained the accounting basis of measurement-fair valuation and the necessity of the subsequent measurement of the intangible assets. I also put forward the defects and suggestions of our methods to the measurement.
4. The accounting disposal of amortization and value reduction of the intangible assets. The new accounting standard gives us more information about this problem.
5. The significance and difficulties of the existing theory of the intangible assets. I raised some defects of identifying, measuring and amortizing the intangible assets. How to identify and measure the goodwill is discussed in this part.
本文分为五个部分：
第一部分，无形资产的涵义及特征。在各种关于无形资产涵义的观点中，我国《企业会计准则--无形资产》中的定义最为精辟，因此得到大家的认可。
第二部分，无形资产的确认。无形资产确认的难题在于是否应对自创无形资产予以确认，而会计的稳健性原则，会计信息的可比性和相关性都要求我们将自创无形资产确认为企业的资产。同时，会计理论的发展对不确认自创商誉的理论基础也提出了挑战。
第三部分，无形资产的计量。这部分主要阐述了无形资产应以公允价值为计量基础，并采用期望现金流量的方法。在实际中，后续计量正逐渐成为无形资产计量的重心。笔者还提出了我国自创无形资产计价方法存在的缺陷及改进建议。
第四部分，无形资产的摊销、减值及其会计处理。这部分的重点在于对无形资产是否应摊销问题的争论，同时介绍了无形资产减值准备的计提和重估减值的会计处理。
第五部分，无形资产会计理论的现实意义及难点。主要揭示了无形资产确认、计量、摊销中存在的一些问题，对于商誉的确认与计量也提出了新的认识。
In the era of science and technology, the proportion of intangible assets has a dramatic increase in the national assets as a whole. At some hi-tech enterprises, the intangible assets such as patent, trademark, and goodwill are steadily on the increase. They have even surpassed the fixed assets and become the most important property in the company. So the theory and application of the intangible assets are the points at issue in the field of financial accounting.
Beginning with the definition of the intangible assets, this thesis gives detail exposition of its identification, measurement, amortization, and value reduction. With the development of the enterprise's reform, identification and measurement of the goodwill become more and more important to the companies. In order to adapt to the new situation of the economic development, we should make a thorough study on the theory and practice of the goodwill.
The thesis consists of five parts:
1. The definition and characteristic of the intangible assets. Among all the viewpoints, the definition in the Chinese Accounting Standard is the most accurate one.
2. Identification of the intangible assets. The difficult point of this part is identifying the intangible assets created by the enterprise itself. Meanwhile, goodwill produced by the company also should be recognized.
3. Measurement of the intangible assets. This part explained the accounting basis of measurement-fair valuation and the necessity of the subsequent measurement of the intangible assets. I also put forward the defects and suggestions of our methods to the measurement.
4. The accounting disposal of amortization and value reduction of the intangible assets. The new accounting standard gives us more information about this problem.
5. The significance and difficulties of the existing theory of the intangible assets. I raised some defects of identifying, measuring and amortizing the intangible assets. How to identify and measure the goodwill is discussed in this part.
引文
1．E. S. 亨德里克森：《会计理论》第五版
2．娄尔行译：FASB《论财务会计概念》，中国财政经济出版社，1992.9
3．汤云为、钱逢胜：《会计理论》，上海财经大学出版社，1997.8
4．阎红玉：《商誉会计》，中国经济出版社，1999.5
5．于长春：《无形资产会计》，立信会计出版社，1999.12
6．邓小洋：《商誉会计论》，立信会计出版社，2001.4
7．阎德玉 "论商誉会计理论重构"，载《中南财经大学学报》，1997.1
8．许家林："商誉研究中几个会计问题的基本认识"，载《黑龙江财专学报》，1997.3
9．葛家澍："当前财务会计的几个问题"，载《会计研究》，1996.1
10．吴金育: "'企业会计准则-无形资产'解读"，载《财务与会计》，2001.4
11．钟朝宏: "建议区分商誉与无形资产"，载《上海会计》，2001.3
12．许会玲: "无形资产摊销问题探讨"，载《财会通讯》，1999.11
13．汤湘希: "论组合无形资产-商誉价值的确认与分割"，载《财务与会计》，2000.11
14．邓平: "试探知识经济下的无形资产会计核算"，载《上海会计》， 2001.3
15．唐丽春: "对自创商誉确认与计量的思考"， 载 《商业会计》， 2000.8
2．娄尔行译：FASB《论财务会计概念》，中国财政经济出版社，1992.9
3．汤云为、钱逢胜：《会计理论》，上海财经大学出版社，1997.8
4．阎红玉：《商誉会计》，中国经济出版社，1999.5
5．于长春：《无形资产会计》，立信会计出版社，1999.12
6．邓小洋：《商誉会计论》，立信会计出版社，2001.4
7．阎德玉 "论商誉会计理论重构"，载《中南财经大学学报》，1997.1
8．许家林："商誉研究中几个会计问题的基本认识"，载《黑龙江财专学报》，1997.3
9．葛家澍："当前财务会计的几个问题"，载《会计研究》，1996.1
10．吴金育: "'企业会计准则-无形资产'解读"，载《财务与会计》，2001.4
11．钟朝宏: "建议区分商誉与无形资产"，载《上海会计》，2001.3
12．许会玲: "无形资产摊销问题探讨"，载《财会通讯》，1999.11
13．汤湘希: "论组合无形资产-商誉价值的确认与分割"，载《财务与会计》，2000.11
14．邓平: "试探知识经济下的无形资产会计核算"，载《上海会计》， 2001.3
15．唐丽春: "对自创商誉确认与计量的思考"， 载 《商业会计》， 2000.8