The Research On The Recognition And Measurement Of Intangible Assets For High-tech Enterprise

21st century is the knowledge economical time. The knowledge economy is one kind of economic form based on the knowledge resources and it is also one kind of economy led by knowledge. The high-tech industry, whose foundation is knowledge concentrated technology, has become the prop industry in the knowledge economical time, the main fountainhead for a nation or an area to gain long-term competition superiority and the propeller of the social economy's durative development. The high-tech industry has proposed the challenge to traditional accounting.The proportion of the intangible assets has a dramatic increase in the national assets as a whole. At some high-tech enterprises, the intangible assets such as patent, trademark are steadily on the increase. They have even surpassed the fixed assets and become the most important property in the company. How to weigh the property value of the high-tech enterprise and establish one set of complete accounting methods systems has the extremely important theory significance and the future application value. However, the research on high-tech enterprise is at the starting stage at present, far from forming one set of recognized and practical theory methods. So the theory and practice of intangible assets has become a focus in the field of financial accounting. It will still arouse more experts and scholar's interest and positive participation from now on.The thesis starts with the information disclosed in the stock market in the technology industry to inflect the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.