知识经济下自创无形资产确认探讨

现行会计模式很少或不确认自创无形资产,主要是从会计确认的一般标准和稳健角度考虑.在知识经济环境下不再确认自创无形资产,会违背会计核算的一致性、重要性、相关性原则,并导致会计信息的真实性大大下降;而自创无形资产的计量方法也有所创新,如市场基础定价法和经济价值定价法.因此知识经济环境下,企业在建立科学的内部控制制度和提高会计人员的素质基础上,可分步骤确认自创无形资产.

The Accounting Confirmation of Self-created Intangible Asset Based on Intelligence Economy

The self-created intangible assets are seldom or not confirmed in recent accounting model, which is based on traditional accounting confirmation criteria and prudence principle. But in the age of intelligence economy, the principles of consistency, materiality, reliability and relevance may be violated if the self-created intangible assets are not confirmed. The measurement methods of self-created intangible assets bring forth new ideas, such as market based pricing or pricing based on economic value. After the enterprise sets up valid internal control system and improves the quality of accountants, it can confirm the self-created intangible assets step by step in the times of intelligence economy.