资产计价方式的选择

学校代码：10484学号：[]河南财经学院HENANUNIVERSITYOFFINANCEANDECONOMICS自学考试（会计专业）本科生论文论文题目：资产计价方式的选择专业名称：工作单位：[]作者姓名：[]联系方式：[]资产计价方式的选择摘要资产计量是收入与成本、费用配比程序中的一个必要步骤。收益表现为整个收入总额与投入的成本相配比的结果。对于企业来说，问题就在于投入与产出的资产以什么价值属性去计价，才能满足自身的需要。资产计量的价值属性较多，我国会计准则明确规定的就有五种。采用不同的计量属性，投入与产出对比的结果就会不同，也会影响企业的盈利水平。对固定资产的计价，传统上都以历史成本（原始价值）为基础，但是，由于盘盈或接受捐赠等原因增加的固定资产，因无法确定其历史成本，就要采用重置成本来计量固定资产。考虑到固定资产价值较大，其价值会随着服务能力的下降而逐渐减少，还需要揭示固定资产的折余价值。资产计量的价值属性较多，我国会计准则明确规定的就有五种。采用不同的计量属性，投入与产出对比的结果就会不同，也会影响企业的盈利水平。无形资产是科学技术、社会生产力发展到一定阶段的必然产物。在工业革命以来的传统经济模式下，虽然在某些产业中，专利、专有技术等对提高生产效率、降低成本、增加企业经济效益等也发挥了重要作用，但总体上经济的增长和企业的发展主要靠资本、土地等传统生产要素的投入，无形资产发挥作用只是个别行业的个别现象，没有成为各产业中重要的资源，人们也没有形成对无形资产的普遍重视。随着经济的发展，特别是高新技术产业的兴起，知识经济时代的到来，使得资产的确认、计量与摊销显得更加复杂、更加重要。本文就资产计价方法的问题作一初步讨论。关键词：固定资产，无形资产，计价，方式，研究ThechoiceofassetpricingABSTRACTMeasurementofincomeandcostofassets,thecostratioisanecessarystepintheprogram.Theperformanceoftotalrevenuereceiptsfortheentirematchwiththecostofinputsthanresults.Forenterprises,theproblemisthatinputandoutputvalueoftheassetsofwhatattributestopricing,tomeettheirownneeds.Measurementofthevalueofpropertyassetsmoreclearlydefinedstandardsofaccounting,therearefive.Differentproperties,andcomparedtheresultsofinputandoutputwouldbedifferent,willalsoaffectthelevelofcorporateearnings.Valuationoffixedassets,traditionallythehistoricalcost(originalvalue)basis,butbecauseofoverageoracceptdonationstoincreasethefixedassetsandotherreasons,cannotbedeterminedbecauseoftheirhistoricalcost,replacementcostwillbemeasuredusingafixedassets.Takingintoaccountthelargervalueoffixedassets,thevaluewilldeclineastheservicegraduallyreducedcapacity,butalsorevealthedepreciatedvalueoffixedassets.Measurementofthevalueofpropertyassetsmoreclearlydefinedstandardsofaccounting,therearefive.Differentproperties,andcomparedtheresultsofinputandoutputwouldbedifferent,willalsoaffectthelevelofcorporateearnings.Intangibleassetsarescienceandtechnology,thedevelopmentofsocialproductiveforcestoacertainstageofthenaturalproduct.Sincetheindustrialrevolutioninthetraditionaleconomicmodel,althoughinsomeindustries,patents,proprietarytechnologytoimproveproductivity,reducecostsandincreaseeconomicefficiency,alsoplayedanimportantrole,buttheoveralleconomicgrowthandcorporatedependsmainlyonthedevelopmentofcapital,landandothertraditionalfactorsofproductioninputs,theroleofintangibleassetsisonlytheindividualphenomenonofindividualindustries,didnotbecomeimportantresourcesintheindustry,peoplegenerallydidnotformontheimportanceofintangibleassets.Witheconomicdevelopment,especiallytheriseofhigh-techindustriesandknowledgeeconomyera,makingtheassetsoftherecognition,measurementandamortizationisevenmorecomplexandmoreimportant.Thismethodofvaluationofassetstomakeapreliminarydiscussionoftheissue.KEYWORDS：fixedassets,intangibleassets,valuation,methods,research-i-目录1资产计价概述....................................................11.1资产计价的定义.......................................................................................11.2国内资产计价标准....................................................................................11.3国外计价标准............................................................................................22私营公司固定资产的计价方法......................................32.1按历史成本计价.......................................................................................32.2按重置完全价值计价................................................................................32.3按净值计价................................................................................................33略论自创无形资产的计价方法......................................43.1自创无形资产计价的基本方法...............................................................43.2我国自创无形资产计价方法的评论........................................................43.3我国自创无形资产计价方法的改进........................................................64资产计价方式左右会计发展........................................74.1在公允价值和历史成本间摇摆...............................................................74.2资产负债表最重要....................................................................................84.3资产质量决定盈利质量............................................................................85企业固定资产历史成本计价方法的再认识...........................105.1固定资产按历史成本计价的优缺点.................................................105.1.1按历史成本计价的优点..............................................................105.1.2按历史成本计价的缺点..............................................................115.2目前我国不宜采用固定资产按重估价值计价......................................115.2.1经济环境与经济利益...................................................................115.2.2会计人员和评估人员素质..........................................................126关于资产计价方法及其选择的研究与探讨...........................136.1无形资产在现代经济、知识经济中的重要地位.................................136.2无形资产会计处理与无形资产重要性的矛盾......................................14-ii-6.3国外无形资产评估的发展......................................................................156.4总结..........................................................................................................16参考文献..........................................