第1个回答 2009-05-29
Intangible assets play a more and more important role in the boost of economic and social wealth in today’s society. They contribute a lot in the value of enterprises for the growing tendency of the intangible asset structure in the enterprises. To identify and confirm the value of intangible assets and their changes are of great importance in guiding enterprises to invest in intangible assets and the following management. With the development of a knowledge-based economy, intangible assets in the enterprise are playing an increasingly important role. For example, the intangible assets have already been 60% to 70% of the total assets especially in some high-tech enterprises. And the intangible assets instead of the material resources have become the main standard to measure the value of the enterprise. Moreover, the competitiveness of enterprises is intangible competitive competition instead of tangible assets competition, in which the quantity and the quality of intangible assets decide whether one enterprise can win or not in the competition. In the market economy, intangible assets have become the most important investment targets. Therefore, the accounting management of intangible assets becomes important correspondingly. The analysis of the statue of intangible assets in China, and the suggestion to improve the accounting management in enterprises according to some existed problems will be very helpful for the accounting management and the operation of intangible assets.本回答被提问者采纳
第2个回答 2009-05-29
Intangible assets of the today's society of wealth and economic growth driven by the growing role of enterprise intangible asset structure of the growing tendency of the value of intangible assets of enterprises highlight the role of the contribution. To identify and confirm the value of intangible assets and their changes, and guide enterprises to invest in intangible assets and the importance of follow-up management. With the development of a knowledge-based economy, intangible assets in the enterprise of playing an increasingly important role to play in some high-tech enterprises, intangible assets, the ratio of total assets have accounted for 60% ~ 70%. Measure of enterprise value to the main indicator of material resources-based to a mainly intangible assets. The competitiveness of enterprises is no longer tangible assets but intangible competitive competition, richness and quality of intangible assets related to the enterprise level can win. In a market economy, intangible assets became the most important investment targets, the corresponding accounting of intangible assets management more important. Analysis of the status quo of China's intangible assets, manage and account for the problems of the proposed improvements will contribute to accounting for intangible assets and the operation and management.
第3个回答 2009-05-29
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