基于分类特征视角的无形资产计量研究

在知识经济时代，无形资产已成为第一资源，以可靠性和历史成本为核心的传统的无形资产会计核算制度已不能适应以知识和技术为内核的知识经济时代的新要求。为此，对现有无形资产会计核算进行整合创新，从元形资产的大类特征入手，分门别类探讨不同类型无形资产的会计处理方法，以期有效增强会计信息的决策有用性，提升企业的核心竞争力。

Research on Accounting Measurement of Intangible Assets Based on the Viewpoint of Classified Characteristics

With the arrival of the knowledge economy times,Intangible assets have incontestably become the first important resource.However,the accounting system of traditional intangible assets based on reliability and historical cost can't meet the new demands of the knowledge economy times centering on the knowledge and technology.Thus,after the integrated innovation of the present intangible asset accounting,the corresponding accounting treatment methods of different kinds of intangible assets are discussed respectively from the viewpoint of classified characteristics of them,expecting to enhance decision-making usefulness of the accounting information and increase the core competency of Chinese enterprises.