本文選題：知識經(jīng)濟(jì) + 無形資產(chǎn)　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2006年碩士論文

【摘要】：當(dāng)今社會正從工業(yè)時代向信息時代過渡,以知識和技術(shù)為依托的知識經(jīng)濟(jì)時代的來臨,使得人們對無形資產(chǎn)的關(guān)心日益增強(qiáng)。我國也進(jìn)入知識經(jīng)濟(jì)時代,無形資產(chǎn)在企業(yè)資產(chǎn)中所占的比重日益增大。企業(yè)經(jīng)營者、投資家、政府機(jī)關(guān)、會計準(zhǔn)則設(shè)計主體以及研究者等各方面的相關(guān)者都將更多的視線投向了無形資產(chǎn)。本文首先分析了大量的國內(nèi)外文獻(xiàn),從知識經(jīng)濟(jì)下無形資產(chǎn)的入手,分析了知識經(jīng)濟(jì)給無形資產(chǎn)帶來的變化,主要討論了知識經(jīng)濟(jì)的概念,繼而分析了知識經(jīng)濟(jì)給資產(chǎn)結(jié)構(gòu)帶來的影響以及變化,最后討論知識經(jīng)濟(jì)下無形資產(chǎn)的內(nèi)涵和外延。接下來,本文沿著“現(xiàn)行無形資產(chǎn)會計確認(rèn)與計量上的缺陷,而在知識經(jīng)濟(jì)下這種確認(rèn)與計量是不適用的,需要改進(jìn)”這樣一個思路展開論述。文章中第三部分分析現(xiàn)行無形資產(chǎn)會計的缺陷,主要從確認(rèn)和計量兩方面入手進(jìn)行分析,第四部分就現(xiàn)行無形資產(chǎn)會計確認(rèn)與計量上的缺陷,提出在知識經(jīng)濟(jì)下需要解決的問題,主要是無形資產(chǎn)范圍上的拓展和確認(rèn)標(biāo)準(zhǔn)的更新,第五部分重點分析無形資產(chǎn)計量在知識經(jīng)濟(jì)下受到的挑戰(zhàn),以及兩種無形資產(chǎn)計量方法。第六部分則重點分析了知識經(jīng)濟(jì)下特有的無形資產(chǎn)網(wǎng)絡(luò)域名的確認(rèn)與計量。最后一部分概括了筆者通過本文的研究和寫作得出的觀點。
[Abstract]:Nowadays, the society is transitioning from the industrial age to the information age. With the advent of the knowledge-based economy era based on knowledge and technology, people pay more and more attention to the intangible assets. Our country also enters the era of knowledge economy, the proportion of intangible assets in enterprise assets is increasing day by day. Business operators, investors, government agencies, accounting standards design subjects and researchers, and other aspects of the relevant parties will pay more attention to intangible assets. This paper first analyzes a large number of domestic and foreign literature, starting with the intangible assets under the knowledge economy, analyzes the changes brought by the knowledge economy to the intangible assets, and mainly discusses the concept of knowledge economy. Then it analyzes the influence and changes of knowledge economy on asset structure, and finally discusses the connotation and extension of intangible assets under knowledge economy. Next, this article goes along the "current intangible assets accounting recognition and the measurement flaw, but this kind of recognition and the measurement is not suitable under the knowledge economy, needs to improve" such a train of thought to launch the elaboration. The third part of the article analyzes the defects of the current intangible assets accounting, mainly from the recognition and measurement of the two aspects of the analysis, the fourth part of the current intangible assets accounting recognition and measurement of defects, This paper puts forward the problems to be solved in the knowledge economy, mainly the expansion of the scope of intangible assets and the renewal of the confirmation standard. The fifth part focuses on the analysis of the challenges to the measurement of intangible assets under the knowledge economy, as well as the two measuring methods of intangible assets. The sixth part focuses on the confirmation and measurement of the unique network domain name of intangible assets under the knowledge economy. The last part summarizes the author's viewpoints through the research and writing of this paper.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F275

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