Research On The Disclosure Of The Accounting Information Concerned With Intangible Assets From Property Rights' Viewpoint

In the knowledge economy age, the quantity and quality of the intangible assets is an important index which measures the core competency of the corportation, because the accounting information of the intangible assets related to the decisions which are made by the persons who have the main demand for the accounting information.But, in practice, the disclosure of the intangible assets can not meet the demand, even, it can mot reflect the ecomomic strength of the enterprise.The paper analyzes the problem of the disclosure from the property rights'viewpoint and puts forward countermeasures in order to improve the situation of the disclosure of the intangible assets accounting information.The paper is divided into five parts.The first part is introductory theory, it explain the research purpose,the research meaning,literature review from home and abroad view,the research content and the research approach.The second part is to give a definition of the information property about intangible assets and to introduce the theory—Transaction Costs,Contractual Theory and Theory,Externality Theory.The third part analyzes the existing problem about the disclosure of the intangible assets accouting information, ensures the reasons of the existing problem.The fourthly part is to improve the measure.The last one gives a conclusion that it is an important measure to improve the pattern of the accounting information disclosure and to add the content of the disclosure.Throgh the research from property rights' viewpoint, it gives a new explaination about the existing problem of the accounting information disclosure:An more effectively arrangement is the affordable way of the intangible assets accounting information property.The paper introduce an new intangible assets information systerm of accountancy—Intangible assets information systerm of accountancy based on value chain.It helps us to realize the most effectively using.At the same time, there is theoretical significance on research.