The Research On The Confirm And Measurement Of Intangible Assets Under The Knowledge Economy

Now the society is transforming from the industry age to the information age. The approaching of the knowledge economy time which depends on the knowledge and the technology makes people pay more and more attention to the intangible asset. Our country also enters the knowledge economy time, the proportion of the intangible asset which occupies in the enterprise property increases day by day. The enterprise operators, the bond investor, the government agency, the people who design the accounting principles, researcher and various aspects which have relationships all focus on the intangible asset. This article starts from intangible asset in knowledge economy, analyzes the changes that the knowledge economy brings to the intangible asset, mainly discusses the knowledge economy's concept, subsequently analyzes the influence as well as the change which the knowledge economy brings to the property structure, finally discusses the intangible asset's connotation and the extension in the knowledge economy. Then, this article focus on "The flaw in the confirm and measurement of present intangible asset accounting, but in the knowledge economy this kind of confirmation and the measurement is not suitable, needs to be improved" this kind of mentality to launch the elaboration. In the third part, the writer analysis present intangible asset accounting's flaw, mainly from the two aspects: Confirm and measure. In the fourth part, the writer proposes the problem needs to be solved in the knowledge economy, mainly discuss the development of the intangible asset's scope and the renewal of standard of the intangible asset's confirmation. In the fifth part, the writer analyses the challenge that intangible asset measurement meets in the knowledge economy, as well as two measure methods of intangible assets. Then the sixth part analyzes the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy. In the last part the writer summarizes the author the viewpoint which obtains through this article research and writing.