Study On Technical Asset Accounting

Knowledge economy's concept come into being in the industry economy era, When we entered the new knowledge economy era, the old concept shall be challenged,new knowledge economy has many characteristics. In the knowledge economy era, technical asset plays a decisive role in developing the economy.As the position of technical assets is gradually enhanced, the technical assets accounting has gained unprecedented significance and will finally replace the tangible assets accounting to take the core position in the accounting framework of knowledge economy. However,the present technical assets accounting is unsuited to knowledge economy in both theory and practice and is faced with severe challenge.In the knowledge economy, many items of technical assets are either excluded from the financial statements,which leads the financial statements to be of little value to the information users. In order to reflect fairly and completely technical assets in the knowledge economy,technical assets accounting must reform and development.First we review the definition,the type and the characteristics of technical assets,so as to strengthen understanding technical assets.Secondly,we analyzes the recognition of technical assets according to its characteristics and the measurement of technical assets,and discussing the risk and uncertainty about technical assets, so the way of option can solve the measurement of technical assets in developing phase.finally,we study the recording and disclosure of technical assets.Thirdly, according to the result,we provide some feasible strategies.Through above-mentioned research,the thesis forms the following conclusions:1.Standards of recognition of technical assets should develop according to its characteristics.2.Research and development expenses in high-tech enterprises should be capitalized, Way of option should be chosen as the measurement of technical assets because of its risk. 3.The disclosure of technical assets informations should include risk of technical assets and the R&D expensing in several aspects. To improve the transparency of information.4.We should theorize the system of the technical asset accounting.