中美无形资产会计准则比较研究.doc

摘 要:在知识经济飞速发展的今天，无形资产在企业生存竞争中的地位越来越重要。然而，当前的财务报表提供的关于这种资产的信息非常少。更糟糕的是，大多数被提供的信息都是片面、不相容且模糊的，这给公司、投资者和社会带来了重大的成本。解决这个问题需要资产负债表解释大量无形资产相关信息以及额外的财务披露。只有财务信息的使用者支持财务报告的改进，这些受益才会实现。

　　　另外，会计准则国际化又是当今世界会计发展的必然趋势，美国作为当今世界经济最发达的国家，其财务会计准则委员会作为世界会计潮流的指向标，制定的财务会计准则和财务报告体系在世界范围最有效、影响最大。因此在2006年我国颁布《企业会计准则》后，有必要比较中美两国无形资产会计准则差异。

　　　本文首先描述了此项课题的研究目的、国内外现状、研究框架及研究方法；第二、三、四章分别比较了中美无形资产定义、构成要素、计量与披露会计准则的异同；第五章在前文基础上对我国会计准则的不足之处提出了建设性意见，希望能为完善、推动我国会计准则理论化研究和国际化进程做出贡献。

关键词：无形资产；中美；会计准则；比较

ABSTRACT:Nowadays, with the quick development of economy and technology, intangible assets play an increasingly important role in the process of survival and competition of one enterprise. However, current financial statements provide very little information about these assets. Even worse, much of the information that is provided is partial, inconsistent, and obscure, leading to vast expenditures to companies, to investors, and to society in a word. Solving this problem will require on-balance-sheet explaining for many of intangible assets as well as additional financial disclosures. These gains can be realized, but only if users of financial information support improvements on corporate reporting.

What’s more, the internationalization of accounting standards becomes an inevitable trend around the world. The U.S. is regarded as the strongest economical entity. And the U.S. Financial Accounting Standards Board works as the beacon of the trend of accounting world and draws up the most effective and influential financial accounting standards and financial reporting system in the world. Therefore, after promulgating a new version of Chinese Accounting Standards into effect in 2006, it is necessary to compare the difference in accounting standards between the U.S. and China. 

At first, this thesis describes the purpose of this research, domestic and international situation and the framework and methodology of this thesis. Chapter 2, 3 and 4 contrast the definition, constituent elements, measurement and information disclosure of intangible assets between the U.S. and China. Based on former chapters, chapter 5 puts forward constructive suggestion aimed at inadequacies of the Chinese accounting standards, hoping to make some contribution to improve the theoretical research and promote the process internationalization of accounting standards in our country.

Keywords: Intangible assets; China and America; Accounting principle; Compare