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摘要：随着无形资产产生的经济利益在企业所产生的经济利益比重的增大，无形资产会计准则的规范化、国际化成了重要的研究课题。当今会计准则国际化已经成为会计发展的一种不可逆转的趋势,而美国会计准则反映了国际会计理论与实务的发展与趋势。在2006年，我国颁布的新会计准则，在很大程度上做了修正与改变,但是加快我国会计准则完全国际化任是当务之急。
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通过对我国无形资产会计准则与美国这个具有很大的代表性的无形会计准则作比较研究。对无形资产准则的研究，从无形资产会计准则的内容、无形会计准则差异的原因、无形资产处理的不同对会计处理结果带来什么影响等方面来研究这个课题，我们可以从中学到怎样确定无形资产，对现代无形资产管理系统的了解等知识。并且获得自己对于无形资产管理的见解和意见。
本文对中美无形资产会计准则的比较，能优化我国在无形资产上的管理，更好地文护企业利益尽快完善我国无形资产会计准则，尽早与国际接轨。有助于对无形资产的价值评估或计量的创新,更进一步改进无形资产的研究。24145
毕业论文关键词:无形资产；会计准则；中美比较研究
A Comparative Study of Chinese and U.S. intangible assets
Abstract: With the intangible asset will generate economic benefits in the economic interests of the proportion of acquired businesses increased standardization of intangible accounting standards , internationalization has become an important research topic. Today internationalization of accounting standards has become an irreversible trend in the development of accounting , while U.S. GAAP is largely reflects the development trend of international accounting theory and practice . 2006 China promulgated new accounting standards have been largely changed, but in order to be more perfect, in order to accelerate China's accounting standards fully internationalized process.
A comparative study of this paper, invisible intangible accounting standards and U.S. GAAP representative of this great work . Research criteria for intangible assets , content from intangible accounting standards , the reasons for differences in accounting standards invisible , intangible handle different aspects of the accounting treatment results bring to study what impact this issue , we can learn how to determine the intangible assets , intangible assets for the modern understanding of knowledge management systems . And to obtain their own views and opinions of the management of intangible assets .
By comparing the US intangible accounting standards , to optimize the management of intangible assets, and better safeguard the interests of enterprises improve our intangible accounting standards as soon as possible , as soon as possible with international standards . Innovation helps assess or measure the value of intangible assets, improve research intangible assets.
Keywords: intangible assets；accounting standards between China and America
目录
引言 4
一、无形资产的发展史 5
（一）我国无形资产发展史 5
（二）美国无形资产发展史 5
二、中美两国无形资产会计准则的内容 7
（一）美国与国际无形资产会计准则内容 7
（二）中国无形会计准则的内容 7
三、中美两国无形会计准则差异的原因 7
（一）中美会计制度环境基础的不同 7
（二）中美会计管理制度的不同 7
（三）中美会计准则的不同 8
（四）中美会计要素的不同 9