The Discussions Of Several Focal Questions About Intangible Assets Field

The 21st century is the era of knowledge-driven economy, the competition between enterprises is moved towards from one country to the whole world, the focal point of the competition will be concentrated from contention of the raw materials into the competitions of technological development and talent. Intangible assets is becoming the first key element, the composition of enterprise's assets will be knowledge and intelligence, and the intangible assets (such as patent right , trade mark privileges , goodwill ) created mainly as the subject . The intangible assets are becoming the main weapon competed for between enterprise and enterprise, among the country and country day by day. So deepen the theory with importance of study on intangible assets has realistic meaning. The paper have chosen three focus problems of accounting research field of intangible assets and launched the deep discussion. One of the focuses: connotation of the intangible assets The paper synthesized various kinds of statement about the connotation of intangible assets, point out that we should know the essential distinction of intangible assets and other assets. Start with the characteristic of the intangible assets which can know the connotation of the intangible assets. The paper pointed out the characteristic of the intangible assets is formed by three levels , the first level is the essential characteristic of core—excess rentability, the second level, for essential characteristic once—monopoly and stronger depending on other assets or the whole enterprise, the third level is peripheral characteristic—invisible , long period of time and uncertainty. On this basis, the paper gave the innovative connotation—" intangible assets is the assets which based on the forming advantage of monopolizing, can long run for enterprises and have ones that make profits uncertainly and excessly, it exists mainly without material object shape but the knowledge shape , its function stronger depending on whole enterprise's other assets or enterprise". Second of the focus: the treatment of R&D There are various kinds of accounting treatment method on research and develop expenditure, research and develop expenditure expenses or capitalize is the two mean methods. Think our country about research and develop formulation of expenditure should from all expenses methods to make it rigidly uniform briefly, come back on the thinking that the part represented by International Accounting Standard capitalize, the paper probe into research and develop realistic choice of expenditure based on this in our country, having offered the suggestion, it's time to adopt the method to capitalize treatment partly about R&D in our country. Third of the focus: Essential analysis of the goodwill The paper set out from the independent visual angle combined with accounting and economics, carried on the deep analysis to the essence of the goodwill from inside and outside of the enterprise with the comprehensive method. Draw " create goodwill and outside purchase goodwill have no essential distinction, create goodwill and outside purchase economic essence of goodwill is one, it is the coordination system value in the enterprise which in human resources and material, the material and the material, the enterprise and the outside. while carrying on the merger trade, this kind coordination system value embody the expectancy coordination system value in the combination of other enterprises.