| Great change of economic and social environment, result from new technology revolution, challenge the system structure of typical accounting mightily. Both accounting theory and accounting practice have been greatly affected by the explosion of knowledge economy. Anyone from accounting profession, both domestic and international, is being faced the subject that how to make changes in response to environment so as to keep the step with the economic development.Science and technology have made great contribution to the economy. Intangible assets, which reflecting and containing the advanced science and technology, become the increasingly important resources of enterprises. The one who has intangible assets, he will has the ability to produce excess revenue. So people begin to pay more attention on the issue of intangible assets. There are respectable studies have done on this issue in area of accounting, economics and assets evaluation. However, most of these studies stress much emphasis on practical problems, not the theory. As a matter of fact, the study on the essential characteristics of intangible assets is the basis of other study on intangible assets. The more efforts we put on theory study, the more influence will appear in practice. With systematical and developing viewpoint, the author studies on the theoretic analysis and discrimination of intangible assets with normative and comparative study methods.The thesis begins with the different definition of assets in several subjects, such as economics, accounting and assets evaluation. By comparing and analyzing these differences, the author points out that we should understand the essential characteristics of assets with following aspects. First of all, there are three core factors in the concept of assets--past, present and future. Secondly, we should study the essential of assets in real economic circumstance. Last but not least, we should explore the essential of assets with a developing viewpoint.Based on the full comprehension of the essential of assets, this thesis further explores the essential of intangible assets. As a part of assets, intangible assets also have the characteristics of assets. Moreover, intangible assets have special characteristics because of its difference with other tangibles assets. In view of the drawback in the existed definition of intangible assets at home and abroad, the thesis makes a thorough analysis, comparing and concluding of different viewpoint of intangible assets. Then the author proposes a new and integrated comprehension of intangible assets from the angle of accounting, economics, assets evaluation and management. Besides, the thesis states that the scope of intangibleassets is not fixed. With the great development of science, technology, economics and management request, the scope of intangible assets will continuously developing and changing.In the third part of the thesis, in view of the new knowledge economy, the thesis further analyzes and explores the scope discrimination of intangible assets. In new economic circumstance, it is necessary to discriminate the difference between following aspects and intangible assets, such as knowledge property right and intangible assets, scientific research result and intangible assets, human resources and intangible assets, and human assets and intangible assets as well. How to discriminate these differences in a reasonable way will help enterprises make full use of human resources and intangible assets.There are two principles carried through in the thesis. One is insisting on combining tradition with innovation, the other is insisting on integrating theory study with practice. According to the principles, the author put forward that a systematical and developing viewpoint should be used to study the theory and practical problem of intangible assets. Meanwhile, the theoretical analysis and discrimination of intangible assets will have a far-reaching theoretical and practical significance on the research, operation, and man... |
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