对改进高新技术企业无形资产会计的思考

与传统企业相比,高新技术企业具有无形资产的特殊性。而目前高新技术企业在无形资产的会计处理上却没有体现其应有的特点,因而亟需加以改进。具体办法是:编制无形资产监控表或价值链记分板,更为充分地披露企业无形资产信息,以减轻投资者和债权人等相关利益主体的信息不对称;采用“实际结果决定法”核算研究与开发支出,以正确反映企业的财务状况和经营成果,提高会计信息的可靠性;将那些与产品生产相关的无形资产价值计入产品成本,以使高新技术企业的产品成本信息更为真实和准确。

My Reflections on the Betterment of Immaterial Assets Accounting in Hi-tech Enterprises

In comparison with the traditional enterprises,hi-tech enterprises have the particularity of owning immaterial assets.Nevertheless,they do not have their corresponding particularity in the accounting arrangement of the immaterial assets and therefore,demand urgent improvement.The concrete measures include 1)working out monitoring tables of the immaterial assets or scoring boards of value chains so as to fully reveal the information related with the enterprises' immaterial assets and to decrease the information imbalance between the different subjects of interests including investors,creditors,etc.;2) adopting the method of "factual result deciding on everything" to examine and calculate the expenditure in research and developmentso as to increase the reliability of the accounting information on the basis of correctly expressing the existent financial conditions and operation results and 3) charging to the account of costs the value of the immaterial assets related with the making of products so as to enable the cost information of the products in the hi-tech enterprises.