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Essay代写:The intangible assets

2019-07-11 | 来源:51due教员组 | 类别:Essay代写范文

下面为大家整理一篇优秀的essay代写范文- The intangible assets,供大家参考学习,这篇论文讨论了无形资产。如今,大家普遍认为无形资产是不具有实物形态,能够为企业所用并带来长期收益的超额获利能力的所有经济资源和权利的总和。繁杂的无形资产的构成要素不易把握。时至今日,世界各国学者和学术机构对无形资产的定义尚存在争议。

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With the development of society and the rise of Internet industry, Chinese society has stepped into the information age of knowledge economy from the industrial age. Intangible assets have gradually become an important part of enterprise assets in the form of knowledge, especially Internet enterprises. At present, the proportion of intangible assets of Internet enterprises is exceeding that of fixed assets. However, at present, there are many deficiencies in the identification, evaluation and accounting of intangible assets of Internet enterprises in China. Domestic research on this aspect also starts relatively late. This paper discusses the determination of intangible assets in Internet enterprises through empirical analysis and descriptive statistics.

The term intangible assets is familiar to many people. It is generally believed that intangible assets are the sum of all economic resources and rights that have no physical form, can be used by enterprises and bring long-term profits. It is difficult to give a precise and concise definition of intangible assets, and it is even more difficult to give a clear definition of intangible assets of Internet enterprises. The composition elements of multifarious intangible assets are not easy to grasp. Many academic institutions and scholars at home and abroad have given various definitions of intangible assets, and these definitions differ little from each other, but in other words, some are far from each other. But these are not surprising, are each scholar in their own understanding of the nature of intangible assets on the basis of the views. The understanding of intangible assets is gradually deepened with the progress of history and the development of science and technology. Up to now, the definition of intangible assets by scholars and academic institutions around the world is still controversial.

Internet enterprises are developing rapidly in the information age of knowledge economy and supported by national policies. The ratio of intangible assets is increasing. It is particularly important to confirm and measure Internet intangible assets reliably. China's current new accounting standards have a relatively vague definition of the capitalization and expense of Internet enterprises' high independent r&d expenditure on intangible assets, which cannot effectively distinguish research and development related information. It mainly relies on the subjective judgment of accounting personnel in the physical operation. In this aspect, many scholars at home and abroad have studied it, but there is no unified official recognition.

For example, compared with traditional enterprises, Internet enterprises have more unique human resources, more high-tech talents, Internet clicks, subscriptions and other intangible assets that traditional enterprises cannot match. Under current conditions, the virtual economy is always better than the real economy, because it does not require investment to build a large number of fixed assets, and the cost is relatively low. For example, baidu, China mobile, weibo, alibaba, China unicom, China telecom and tencent are all leading Internet companies, creating tens of billions of dollars every year. They have low physical costs, high social impact and a huge number of users. Obviously intangible assets such as reputation and number of users are more important in high-tech enterprises such as the Internet. In other words, intangible assets are the backbone of Internet business empire.

In traditional enterprises, the product cost composition of enterprises can be divided into narrow sense and broad sense. However, a product is mainly composed of manufacturing cost, investment cost, raw material cost, storage cost and labor cost. Among them, the material cost accounts for about 60%, labor cost accounts for about 20%, manufacturing cost accounts for about 15% and storage cost accounts for about 5%. In high-tech enterprises, the Internet plus can significantly reduce the cost of a product by 18%. The old saying "knowledge is power" is not unreasonable, which is perfectly interpreted by Internet enterprises. The intangible assets of Internet enterprises are mostly expressed in the form of knowledge. Intellectual property is an important part of intangible capital, and intangible assets take an increasing proportion in the development of Internet enterprises. Take the Internet companies samsung and huawei as examples. According to the estimated manufacturing cost of their high-tech chips, the cost input of intangible assets is the largest, up to 60%, including research cost, development cost and test cost. And tangible costs ratio but is not big, mainly made of the raw material cost accounts for about 15% of the total cost, for example, a huawei high-end grade mobile atmospheric actual manufacturing cost is about human life money 1350 yuan, but its market price is up to about 9000 yuan, higher than that of huawei mobile phones to the premium is mainly by the high cost of intangible assets.

The cost of Internet assets is the most obvious characteristic that distinguishes traditional enterprises from Internet enterprises. The highest cost of intangible assets is research and development cost, which has become the regular cost of Internet enterprises. The proportion of r&d cost of Internet enterprises in operating revenue is much higher than that of traditional enterprises. Some Internet enterprises even have r&d cost much higher than that of traditional enterprises, and some Internet enterprises even have r&d cost higher than that of high-tech enterprises stipulated by the state. For high and new technology enterprise regulations of the state, for example, over the last three fiscal years of research and development expense of operating income ratio is: "when enterprises operating income below 50 million yuan, the research and development costs accounted for the proportion of sales revenue shall not be less than 5%, from 50 million to 200 million yuan in its research and development expense accounts for the proportion of revenue shall be not less than 4%, at 200 million yuan of above its research and development expense accounts for the proportion of revenue is not less than 3%", From the r&d input of Internet enterprises in table 1, it can be seen that the proportion of r&d expenditure of Internet enterprises samsung, apple, huawei and tencent is higher than the national requirements for high-tech enterprises.

Differentiate intangible assets is not unified, the evaluation of the company's intangible assets will be divided into 23, study about this in China starts relatively late, so the evaluation of the Chinese company intangible assets can be divided into roughly 12, only six confirmed as intangible assets, "the patent right, trademark right, franchise, non-patented technology, the right and the land use right." It can be seen that the scope of intangible assets in China is narrow. The three types of Internet enterprises in China are basic, application and service. Basic and application-oriented Internet enterprises mainly rely on big data, cloud storage, cloud computing and other services to create value and realize profits through users' visits to websites. Service-oriented Internet enterprises mainly rely on some database, proprietary technology, some internal research and development software and user subscriptions to achieve value. Live streaming platform software, such as huya live, only needs to sell to obtain the copyright of electronic publications if it wants to obtain the copyright. But current accounting rules don't keep up with The Times and don't classify many of the Internet's biggest assets as intangible.

There is a relationship between accounting information distortion and intangible assets evaluation. According to accounting standards for business enterprises no. 6 - intangible assets listed in the "patent, non-patented technology, trademark rights, copyright rights, land use rights, concessions" and so on. In Internet companies should occupy a larger share of the intangible assets is the outsourcing of the patent right and non-patented technology, but the ranking in the top 10 Internet enterprise intangible assets statistics show that similar projects accounted for the proportion of small, independent patent and the patent in the intangible assets accounted for 38%, including land use rights for a higher share of 40%, and for Internet enterprise of high and new technology research their own unique product property is its core competitiveness. Alibaba, tencent and baidu are among the top three Internet companies in China, according to a 2018 list of the top 100 Internet companies jointly released by the ministry of industry and information technology of China, and have been among the top three for six consecutive years. These Internet giants ranked in the top three for six consecutive years because they were recognized by investors for their huge intangible assets. Obviously not because of tangible assets like land tenure. And most of the intangible assets are not shown in the accounting statements, just get the default of investors and people from all walks of life. This is because the measurement of intangible assets is not perfect and there are loopholes, which lead to the inconsistency between the records in financial statements and the actual situation, leading to the distortion of accounting information.

R&d spending is divided into research and development, but there is no clear distinction between the two. Sometimes the research and development are carried out at the same time, and new functions are developed at the same time. There is a lack of clear quantitative indicators between the two. According to accounting standards, "the research and development project shall be converted into capital when it reaches the intended use to form intangible assets. In this process, the lack of rigid indicators only rely on the subjective judgment of accounting personnel. In the Internet industry is different from traditional enterprise of high and new technology, the Internet enterprise intangible assets are a lot of research and development projects, the development of the high cost of enterprise accounting information quality influence is very big, but the reality of enterprise intangible assets book value is very low, you can see from table 2 many domestic listed companies is very low. Causes of this phenomenon is, on the one hand, development of cost accounting has no specific measurable, on the other hand is the enterprise in order to reduce the net profit or is the purpose of cost saving and should have been included in the capital into intangible assets are included in the cost of management, so as to make the intangible assets in the report is very low, accounting information distortion.

In order to improve the quality of accounting information of Internet enterprises, it is necessary to classify the intangible assets that conform to the intangible definition and bring profits to the enterprise into intangible assets. For example, the right to use marks, the crystallization of enterprise management methods, science and technology, expenses such as the wages and benefits of research and development personnel, the current profits and losses of development and research should be included in the recognition of intangible assets. On the one hand, it can improve the management level of the enterprise; on the other hand, it is conducive to investors' prediction of the value created by the enterprise in the future; on the other hand, it is conducive to investment decisions and better development of the enterprise.

The current accounting requires the recognition of intangible assets to meet the cost can be measured reliably, but some intangible assets are not measurable. For example, it is hard to predict how much manpower, material resources and financial resources are invested in the creation of the goodwill created by enterprises. For example, tencent's market value has reached a staggering 3,152,022 billion Hong Kong dollars, and it does not have a large number of land use rights, buildings and other physical assets. But investors are willing to value it because it has a lot of intangibles, including goodwill. Upholding the principle of reliability and prudence, intangible assets that cannot be measured reliably on the one hand need enterprises to establish a sound evaluation system of internal capitalization conditions and strengthen the professional quality of accounting personnel. On the other hand, it combines the value assessed by the company with the fair value, rather than simply using the traditional historical cost method as the measurement method.

Increasing the number of intangible assets evaluation system, Internet of intangible assets in the financial and legal without a clear understanding, intangible assets assessment should absorb past experience from different point of view, adopt different methods for different objects a relative evaluation system, frame ming-yong lu wang and other scholars on the basis of predecessors' research on the Internet are used for the evaluation of intangible assets cost method and income method, income present value method to compare the advantages and disadvantages, but did not give a more scientific conclusion. Unlike traditional enterprises, intangible assets of Internet enterprises are identified in a logical way. Websites, computer software, proprietary technologies, network domain names and goodwill visibility formed by investment of Internet enterprises should be evaluated as intangible assets of enterprises.

Generally speaking, there are two kinds of system elements of intangible assets in high-tech Internet enterprises. One is the accounting standards to confirm the intangible assets standards, that is, according to the ministry of finance issued "accounting standards for enterprises no. 6 - - intangible assets" stipulated by the composition of several accounting intangible assets. The other is that the intangible assets of Internet enterprises are made up of various elements of intellectual property, that is, the elements of property rights are the elements of intangible assets. Different from traditional intangible assets, Internet intangible assets are not only composed of intangible assets accounting elements and intellectual property elements, so it is necessary to innovate the recognition standards of intangible elements from both horizontal and vertical aspects. In other words, it is necessary to innovate new elements horizontally and enrich the content of confirmation of elements vertically. The innovation of Internet intangible assets element confirmation standard should combine legal elements and other elements to learn from each other and promote the coordinated development of Internet enterprises.

The empirical analysis and descriptive statistics show that with the development of knowledge economy information, the development and research of intangible assets become more and more important for Internet enterprises. The quality of accounting information of Internet enterprises is closely related to the recognition and measurement of intangible assets. China's accounting standards have made some progress in the recognition of intangible assets in the Internet industry, but some enterprises have a high degree of autonomy in the capitalization and expense of research and development expenditure, thus affecting the quality of enterprise accounting information.

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