中美无形资产会计准则比较分析

世界经济合作发展组织主要成员国国内生产总值（GDP）的50％以上已经是以知识为基础，而我国近几年来也在大力推行企业的自主创新与科研能力。随着无形资产逐渐成为企业的核心竞争力，企业对无形资产的投资也不断增加，无形资产的核算与披露也对投资者与管理者的决策产生重要影响。本文通过对比中关两国无形资产会计准则，从定义、要素、确认、计量、摊销、减值和信息披露等方面分析其异同，试图为会计信息的使用者提供决策参考。

A Comparative Analysis of Accounting Standards of Intangible Assets in China and U. S.

More than 50% of GDP in the most members of the Organization for Economic Cooperation and Development （OECD） is knowledge -based. In recent years, China has also laid great emphasis on the promotion of independent innovation and technical development in the ＇enterprises. As intangible assets are increasingly becoming companies＇core competence, investment of enterprises on intangible assets is on the increase. Hence, accounting methods and information disclosure of intangible assets have significant influences on the decision of investors and management. This paper analyzes the differences in accounting standards in China and U. S. in the light of definition, elements, recognition, measurement, amortization, depreciation and information disclosure in annual reports, aiming to provide reference to annual reports users.