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随着经济全球化的加速发展,大数据和人工智能的广泛运用以及对知识产权保护的迫切需求,使得以创新为主要特征的无形资产成为世界各国高度关注的焦点议题。2015年,中澳自由贸易协定的正式生效,促进了两国加速经贸往来。为了双方携手走进自由贸易的新蓝海,丰富中澳无形资产会计准则对比研究的文献,文章以中澳两国颁布的无形资产准则为研究对象,运用对比分析法,将我国《企业会计准则第6号——无形资产》(2006)与澳大利亚会计准则委员会颁布的AASB 138进行差异剖析;并结合我国经济环境现状,提出完善我国无形资产会计准则内容的相关建议。
With the accelerated development of economic globalization, the widespread use of big data and artificial intelligence and the urgent need for the protection of intellectual property make the intangible assets characterized by innovation become the focus of attention of all countries in the world. In 2015, the formal entry into force of the China-Australia Free Trade Agreement has promoted the acceleration of economic and trade exchanges between the two countries. In order for both parties to work hand in hand into the new blue ocean of free trade and enrich the literature on the comparative study of the accounting standards for intangible assets between China and Australia, the article takes the guidelines for intangible assets promulgated by China and Australia as the research object and uses the comparative analysis method to compare the “Accounting Standards for Business Enterprises No. 6 - Intangible Assets ”(2006) and AASB 138 issued by the Australian Accounting Standards Board. Based on the current situation of the economic environment in China, the paper puts forward some suggestions on how to improve the accounting standards for intangible assets in China.