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本文以计算机软件上市公司为研究对象,讨论了《企业会计准则第6号——无形资产》中将企业开发支出资本化的经济后果。研究结果表明,新准则实施后,软件企业无形资产规模在逐渐扩大,同时企业无形资产规模与经营业绩之间呈现同方向变化。这在一定程度上说明新无形资产准则有效地推动了计算机软件企业自主创新和改善企业经营业绩。
This article takes computer software listed companies as the research object, and discusses the economic consequences of capitalizing enterprise development expenditure in the “Accounting Standards for Business Enterprises No. 6 - Intangibles”. The results show that after the implementation of the new standard, the scale of intangible assets of software enterprises is gradually expanding, meanwhile, the scale of intangible assets and the performance of enterprises show the same direction of change. To a certain extent, this shows that the new guidelines for intangible assets effectively promote the independent innovation of computer software enterprises and improve their business performance.