软件企业无形资产核算与管理研究

《软件企业无形资产核算与管理研究》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、西南财经大学硕士学位论文软件企业无形资产核算与管理研究姓名：邓晓白告申请学位级别：硕士专业：工商管理导教师：余海宗20080601问题，分别从无形资产保护、管理意识、法律建立、评估体系等方面进行了讨论。第四章针对无形资产核算与管理现状，提出了相应的改进对策，分别从完善法律制度、加强管理、加强评估、制定无形资产发展战略等方面进行了阐述。其屮特别强调了完善软件企业无形资产的评估方法，提出了分项比较综合法一对软件企业的无形资产评估屮，先对该企业账面资产进行评估，再结合该被并购企业的情况综合考虑同业实际水平，来确定账面未计量的具体无形资产项日价值，然后将分项

2、价值综合形成企业无形资产总额。最后,木文通过案例研究，分析了金山软件公司在三个阶段的无形资产发展战略，印证了无形资产管理的重要性。关键词：软件企业无形资产核算与管理现状与对策战略AbstractComputersoftwareasaseparateindustrybeganinthe1950sintheUnitedStates.DuetothepromotionofIBMatthattime,thesoftwarewasseparatedprogressivelyfromthehardware,fromtheearly”Keycustomerscus

3、tomizedproject1'to”theindependentsoftwareproducts”，andthentothe^EnterpriseSolutions”，thenformedanindustry.TheinformationsuperhighwaymadeAmerican^economywitnessarecoveryinthe1990s,andhascontinuedtodominatetheworldeconomy.Andthedevelopmentstrategyof"thepromotionofindustrializatio

4、nthroughinforaiationization11hasshortenedthegapofeconomicdevelopmentlevelbetweenChinaandthedevelopedcountries・AsthecoresoftwareindustryofChina'sinformationindustryhasexperiencedaprocessfromnothingtosomethingandfromsmalltolargeinsize.The21stcenturyistheeraofknowledgeeconomywhich

5、iskindofeconomicformbasedontheknowledgeresources,andisalsoaHknowledge-driveneconomy.11Thehigh-techindustriesbeingintotheknowledgeeconomyera'spillarindustriesonthebasisofknowledge-intensivetechnologyisnotonlyacountryoraregion'slong-termaccesstothemainsourceofcompetitiveadvantage

6、,butalsoisthepropulsionofsocialeconomicsustainabledevelopment.Asahigh-techindustry,thesoftwareenteiprisescreatevalueandrealizethevalueasacarrier,asposesachallengetothetraditionalaccounting.Fromanaccountingperspective,theincreaseoftheintangibleassetsintheproportionofthewholesoci

7、alassetsissignificant,andinthenumberofsoftwareenterprises,thepatents,trademarksandotherintangibleassetsgatheringknowledgeandwisdomaregrowingdaybyday,andtheirshareisevenmorethanthatofthefixedassetsrankingfirstintheenterprises・TheanalysisofthestatusofthesoftwareenterprisesIntangi

8、bleassetsaccountingandthemanagementandproposeoftheappr