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1998年1月,财政部发布了《股份有限公司会计制度——会计科目和会计报表》(以下简称为新会计制度),取代了1992年执行的《股份制试点企业会计制度》(以下简称为旧会计制度)。新旧会计制度相比较,在会计科目设置、具体业务核算方法和会计报表等诸多方面都作了重大调整。本文仅就新旧会计制度中无形资产核算的变化问题作一对比,笔者认为,其变化主要表现在以下几个方面:一、调整了无形资产摊销期限的确定原则新会计制度明确规定,无形资产的摊销期限应按以下原则确定:①合同规定了受益年限的,按不超过受益年限的期限摊销;②合同没有规定受益年限而法律规定了有效年限的,按不超过法律规定的有效年限摊销;③经营期短于有效年限的,按不超过经营期的年限摊销;④合同没有规定受益年限,且法律也没有规定有效年限的,按不超过10年的期限摊销。新旧会计制度相比较,无形资产摊销期限的确定原则作了很大调整,尤其是新会计制度规定了摊销期限的上限,有利于防止股份有限公司少摊无形资产以多增盈利。因此,这种摊销期限的确定原则,更加符合会计核算中谨慎原则的精神。
In January 1998, the Ministry of Finance issued the “Accounting System of the Company Limited-Accounting and Accounting Statements” (hereinafter referred to as the “New Accounting System”), replacing the “Accounting System for Shareholding Pilot Enterprise” implemented in 1992 (hereinafter referred to as the “Old Accounting System”). accounting system). Compared with the old and new accounting systems, significant adjustments have been made in many aspects such as accounting title setting, specific business accounting methods, and accounting statements. This article only makes a comparison of the changes in the accounting of intangible assets in the old and new accounting systems. The author believes that the changes are mainly reflected in the following aspects: 1. The principle of adjusting the amortization period of intangible assets The new accounting system clearly stipulates that intangible assets The amortization period should be determined according to the following principles: 1 If the contract stipulates the number of years of benefit, it shall be amortized within the period not exceeding the benefit period; 2 If the contract does not stipulate the number of beneficial years and the law stipulates the effective period, the validity period specified in the law shall not exceed. Amortization; 3 If the operating period is shorter than the effective period, the amortization shall not exceed the period of the operating period; 4 if the contract does not stipulate the period of benefit, and the law does not stipulate the effective period, the amortization shall be made within a period not exceeding 10 years. Compared with the old and new accounting systems, the principle of determining the amortization period of intangible assets has been greatly adjusted. In particular, the new accounting system provides the upper limit of the amortization period, which is beneficial to prevent the company from reducing the share of intangible assets to increase profits. Therefore, the principle of determining the amortization period is more in line with the spirit of prudence in accounting.