摘要:无形资产是指在企业持有且控制的没有实物形态的可辨认非货币性资产，无形资产具有狭义与广义之分，在广义上，无形资产有货币、应收、商标权、专利权等，其无物质实体，而是某些权利及技能技术。可是，在会计中一般把无形资产作为狭义理解，就是把商标权和专利权等等称之无形资产。这些年来在会计范围内探讨的重点就是无形资产会计理论跟实务。这篇论文是从无形资产的意义下手,对无形资产的研究方法、内容、确认、后续计量、摊销及现状等重要问题进行了阐述,着重表明了无形资产确认和计量问题,并且对现行无形资产摊销规定以及摊销方法选择发表自己的看法，并且提出自己的思考，继而通过阐述无形资产会计现状及产生的问题对其进行分析以及对其存在的问题提出了建议。36574
毕业论文关键词: 确认、后续计量、摊销、现状、建议
Intangible assets accounting studies
Abstract：Intangible assets refers to the enterprises and controlled without physical form of identifiable non-monetary assets, intangible assets is a points, as well as general in intangible assets in the broadest sense of the currency, accounts receivable, trademarks, patents, etc., because its material entity, but there are certain rights and technical skill. In accounting, however, the general understanding of the intangible assets as a narrow sense, is the trademark and patent and so on intangible assets. Within the scope of accounting to discuss over the years, the emphasis is the intangible assets accounting theory and practice. From the meaning of the intangible assets, this paper, the research method and content of intangible assets, recognition and subsequent measurement, amortization, and expounded the current situation and other important problems, mainly show the recognition and measurement of intangible assets, and to the provisions of the current amortization of intangible assets and amortization method of choice to her comments, and put forward their own thinking, and then through the elaboration of intangible assets accounting present situation and problems on the analysis and the existing problems are proposed.
Key words：confirmation, subsequent measurement，amortization, present situation, suggestion
目录
绪论6
（一）研究的目的与意义•6
1.研究目的•6
2.研究意义•6
（二）无形资产会计研究背景•6
（三）国内外研究现状6
1.国内研究现状•6
2.国外研究现状•7
（四）发展趋势•7
一、无形资产的确认与计量 8
（一）无形资产确认的含义与标准•8
1.无形资产确认的含义8
2.无形资产确认标准 8
（二）对中国无形资产确认标准的看法以及建议•10
1.对中国无形资产确认标准的看法10
2.对中国无形资产确认标准的建议10
（三）无形资产会计计量的含义与标准11
1.无形资产会计计量的含义11
2.无形资产会计计量的标准11
（四）无形资产的计量属性11
1.无形资产的计量属性的种类11
2.各种计量属性的比较选择11
（五）无形资产的后续计量12
二、无形资产摊销14
（一）无形资产摊销的现行规定14
（二）无形资产摊销方法的选择14
（三）对我国无形资产摊销的思考14
三、无形资产会计问题16
（一）中国无形资产会计的现状及存在的问题•16
1.中国无形资产会计的现状16
2.中国无形资产会计存在的问题16
（二）解决我国无形资产会计问题的对策18 无形资产会计问题研究:http://www.751com.cn/kuaiji/lunwen_35076.html