摘 要
本文围绕无形资产会计计量展开研究，首先概述了无形资产的定义、分类及会计计量的基本原则。随后，分析了市场需求与技术先进性、政策法规与会计准则、企业内部管理与决策等无形资产会计计量的影响因素。在此基础上，文章揭示了当前无形资产会计计量存在的问题，包括摊销方法不科学、初始计量方法单一、信息披露不充分以及公允价值计量难度大等。针对这些问题，本文提出了相应的优化对策，如灵活选择摊销方法、引入多元计量属性、完善信息披露制度以及提高评估水平。通过深入剖析和对策探讨，本文旨在为无形资产会计计量的准确性和透明度提供理论支持和实践指导，促进企业财务管理水平的提升，为投资者和债权人提供更全面、准确的决策依据，进而推动企业的健康发展和资本市场的稳定运行。
关键词：无形资产;会计计量;优化对策
Abstract
This paper focuses on the accounting measurement of intangible assets, and first summarizes the definition, classification and basic principles of accounting measurement of intangible assets. Subsequently, the influencing factors of intangible assets accounting measurement, such as market demand and advanced technology, policies, laws and regulations and accounting standards, enterprise internal management and decision-making, are analyzed. On this basis, the paper reveals the problems existing in the current accounting measurement of intangible assets, including the unscientific amortization method, the single initial measurement method, the insufficient information disclosure and the difficulty of fair value measurement. In view of these problems, this paper puts forward the corresponding optimization countermeasures, such as choosing the flexible amortization method, introducing multi-measurement attributes, improving the information disclosure system and improving the evaluation level. Through in-depth analysis and countermeasures, this paper aims to the accuracy and transparency of intangible assets accounting measurement and provide theoretical support and practical guidance, promote the promotion of enterprise financial management level, for investors and creditors to provide more comprehensive and accurate decision basis, and promote the healthy development of enterprises and the stable operation of the capital market.
Keywords:Intangible assets;accounting measurement;optimization countermeasures
目 录
引 言 1
第一章 无形资产相关概述 2
1.1 无形资产的定义 2
1.2 无形资产的分类 2
1.3 无形资产会计计量的原则 3
第二章 无形资产会计计量的影响因素 4
2.1 市场需求与技术先进性 4
2.2 政策法规与会计准则 4
2.3 企业内部管理与决策 5
第三章 无形资产会计计量存在的问题 6
3.1 摊销方法不科学 6
3.2 初始计量方法单一 7
3.3 信息披露不充分 7
3.4 公允价值计量难度大 8
第四章 无形资产会计计量的优化对策 9
4.1 灵活选择摊销方法 9
4.2 引入多元计量属性 10
4.3 完善信息披露制度 10
4.4 提高评估水平 11
结 论 12
参考文献 13
致 谢 14
