Technology Assets, The Accounting Problems

With the coming of the 21th century, world economy is transforming form industrial economy to knowledge economy. The developing of human society will enter the high-speed changing era of knowledge economy. As the accounting circumstances take huge change, the technological assets' position in the enterprises is becoming more important. In order to suit the change, it is becoming a difficult problem to construct a theoretic system of cultivation of technological assets. But the research on this subject has important theoretical significance and realistic urgency, therefore, it is necessary to launch the research on this subject.In order to improve the technological assets accounting system, the textual structure arrangement is as follows: The introduction mainly introduces the cost and value theories of technological assets. Then mainly explains the status and the influencing factors of the technological assets of the listed companies, indicating the more input without the respective output. The reason is that the existing accounting system in the phases of confirmation, re-confirmation and disclosure is not helpful for the cultivation of technological assets. Finally introduces the new accounting system, including multi-mode treatment, accelerated amortization, interval price assessment and colorful report.