我国会计准则与国际会计准则无形资产会计处理的比较与分析

在知识经济不断发展的今天,企业无形资产的比例与重要性日益提高,我国现行会计准则中有关无形资产的许多规定与国际会计准则的规定存在明显差异,这便造成无形资产在总体规模、发展水平、经营效率等方面与发达国家有很大差异,而会计信息使用者越来越关注无形资产的状况,以便做出合理的决策。在这种背景下探讨我国无形资产会计准则与国际会计准则的差异具有重要意义。

Comparative Analysis on the Accounting Treatment of Intangible Assets between China and International Accounting Standards

Nowadays in an age of constant development of knowledge economy, the proportion and importance of enterprises＇ intangible assets are increasingly growing. There is much difference between international and China present accounting standards in regulations covering intangible assets, which causes intangible assets＇ great differences in overall scale, development level, operationg efficiency, etc. between China and developed countries. So ac- counting information users confirm growing concern over the status of intangible assets in order to make rational decisions. Exploring the differences between China and international ac- counting standards for intangible assets under such a background is of great significance.