new old accountants under the criterion system the intangible asset confirmed and the measurement comparison and accountant process
2. 內容摘要：隨著世界經濟壹體化進程的不斷推進，企業會計制度也必須同國際接軌，為了適應我國經濟發展的實際需要，財政部重新修訂了《企業會計準則》，並於2007年1月1日起正式實施，其中無形資產變化較大，為了正確理解和進行會計處理，對無形資產的確認和計量方面的變化進行對比尤為必要。該準則充分體現了與國際會計準則的趨同，對於完善我國企業會計核算體系，提高會計信息質量和加速中國經濟同國際化發展具有重要意義，《企業會計準則》第六號無形資產，是在原準則基礎上進行了再壹次修訂，無形資產準則變動較大，通過新舊會計準則的對比，提示無形資產在確認和計量方面的變化，便於正確理解和操作無形資產會計處理。本文通過無形資產的確認和初始計量方面的變化和無形資產後續計量方面的變化兩個角度比較新舊準則下無形資產的變化，對新準則下的無形資產的會計處理進行了研究，最後表明了本人對新無形資產會計準則的評價，在新準則的積極影響和不足之處兩個方面提出了自己的建解，旨在深入學習準則，準確掌握會計處理方法。
contents abstracts: Along with the world economics integrationadvancement unceasing advancement, the enterprise accounting systemalso must with international connect rails, in order to meet the ourcountry economy development actual need, Ministry of Finance rehasrevised "Enterprise Accountant Criterion", and gets up the officialimplementation to January 1, 2007, intangible asset change bigger, inorder to correctly understood and carries on accountant to process,carries on the contrast to the intangible asset confirmation and themeasurement aspect change especially to be essential. This criterionfully manifested with international accountant criterion hasteningwith, regarding has consummated our country enterprise accountingsystem, improved the accounting information quality and acceleratesthe Chinese economy to have the vital significance with theinternationalization development, "Enterprise Accountant Criterion"the sixth intangible asset, was carries on in the original criterionfoundation has revised once again, the intangible asset criterionchange was bigger, through new old accountant the criterion contrast,prompted the intangible asset in the confirmation and the measurementaspect change, was advantageous for the correct understanding andoperation intangible asset accountant processes. This article throughintangible asset confirmation and initial measurement aspect changeand under intangible asset following measurement aspect change twoangles quite new old criterion intangible asset change, processed tounder new criterion intangible asset accountant has conducted theresearch, finally had indicated myself to new intangible assetaccountant the criterion appraisal, positively affected in the newcriterion with the deficiency two aspects proposed own constructed thesolution, was for the purpose of thoroughly studying the criterion,accurately grasped accountant the processing method.
3.無形資產 Intangible asset
確認計量 Confirmation measurement
會計準則比較 Accountant criterion comparison
會計處理 Accountant processes