Abstract: With continuous development of the world economic integration， the accounting regulation for the companies must be in accordance with international In order to meet the requirement of the economic development for our nation， the Ministry of Treasury has amended the Accounting Regulations for the Companies taking effective on the 1st of Jan 2007， including the dramatic changes for the intangible As for the correct understanding and accounting practice， it is essential to make comparisions between acknowledgment and changes for calculation of intangible This regulation like the direction of International Accounting Regulation， is of great significance in perfecting our accounting system， improving accounting information and fastening the steps of Chinese economy with international No 6 of Accounting Regulations for the companies is the intangible assets， amended on the basis of previous one with dramatic changes undertaken and it is much easier to understand and process the intangible assets by comparing with the old Regulations to highlight acknowledgement and calculation of intangible By means of comparing the two aspects of changes in acknowledgement and initial computation of intangible assets and consequent computation of intangible assets， This article dedicated itself to the research of the accounting process of intangible assets in the new Eventually， it reflects my own evaluations on the intangible assets under the new regulations and advice by understanding the positive influences and disadvantages aiming to grasp the spirit of regulation and master the technique of accounting 3 Keywords: intangible assets， acknowledgement of computation， comparision of accounting regulation， process of Addition: Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of
Money is a necessary condition for the enterprise production and operation activities， whether by way of equity capital and debt capital financing way， there are certain Enterprises regardless of size， you must raise money foracquiring In a market economy， enterprises must correctly choose thefinancing way to raise the production and business activities of the funds， to ensure the normal operation of enterprise production and management activitiesand the need to expand Risk factors in the process of financing to strengthen the financing risk ofenterprise risk management， enterprise and its causes， to grasp the meaning oftypes， financing risk control and prevention countermeasure to strengthenfinancing risk， so that enterprises can effectively prevent the financing risks，realize the enterprise financing cost， financing risk minimization， the economic benefits of the enterprise the best The degree of business riskapproach because of indebtedness， the period and the use of funds different debt way facing pressure are also Therefore， the financing decision inplanning funds quantity needed， and with the appropriate methods to raise the funds needed outside， still must correct the trade-off between risk degree of different financing Financing is one of the major risks faced by enterprises， because the modern enterprises attach great importance to the scale benefit， completely rely on its own funds for production and operation is difficult to generate economies of scale， external financing is a very effective wayof financing， with the expansion of the scale， the risk will come， but the risk of financing business just starting from the actual situation of the the enterprise，take effective measures can be fully
[summary] At present， our accounting information exposed the problem， more in information has been seriously affected our normal economic order and economic this article mainly from the account information of the reasons for making the subjective and objective approach in the analysis of the reasons for further raised some solution to the information of the measures and [the key words] fathering accounting information distort， improving accounting information quality ， reason and countermeasures
Abstract: With the world economy the continuous progress of the integration process， enterprises accounting system must also be the same international standards in order to adapt to the reality of China's economic development needs， the Ministry of Finance revised the "Accounting Standards for Business Enterprises" and January 1， 2007 to officially take effect， large changes in intangible assets， in order to correctly understand and accounting treatment of intangible assets identified and measured by comparing the change is particularly The guidelines fully reflects the international convergence of accounting standards， sound corporate accounting system in China， improve the quality of accounting information and speed up the internationalization of China's economic development with great significance， "Accounting Standards for Business Enterprises" N 6 intangible assets is based on the original criteria were revised again ， intangible criteria larger changes， the old and new accounting standards adopted by contrast， suggesting that recognition and measurement of intangible assets in the change， the correct understanding and facilitate the operation of intangible assets accounting This paper identified intangible assets and initial measurement of change and follow-up measures of intangible assets in terms of changes compared the old and new criteria intangibles changes， the new guidelines under the accounting treatment of intangible assets were studied， I finally showed that the new accounting standards for intangible assets evaluation， the positive impact of the new guidelines and weaknesses of the two aspects of its construction， aimed at studying in depth criteria accurately grasp the accounting treatment Keywords: Measuring intangible assets recognized accounting standards accounting treatment comparison
Abstract: With the unceasing progress of world economic integration， the enterprises accounting system must also measure up to the international In order to adapt to the development requirement of China's economic， the Treasury Ministry revised the "Accounting Standards for Business Enterprises" and which officially take effect on January 1， There are large changes in intangible In order to correctly understand and handle accounting treatment of intangible assets，the comparision the chages of the identification and measurement is articularly The guidelines fully reflects the international convergence of accounting standards， and have a great significance in constructing the accounting system in China， improving the quality of accounting information and speed up the internationalization of China's economic "Accounting Standards for Business Enterprises" N 6 intangible assets is revised based on the original criteria ， the intangible criteria has a larger change， comparing the old and new accounting standards， suggesting the changes in identification and measurement of intangible assets， it is easy to correctly understand and handle the operation of intangible assets accounting This paper comparing the old and new criteria from the two aspects of identifing intangible assets and initial measurement of change and follow-up measures of the changes intangibles changes，and also study the accounting treatment under the new guidelines I finally show my evaluation of the new accounting standards for intangible assets， and give my opinion in the aspect of the positive impact and weakness of the new guidelines， aim to studying deeply studying the criteria and accurately grasp the accounting treatment Keywords: intangible assets confirmation and measurement accounting standards comparison accounting treatmentThe accounting standards comparison of confirmation and measurement on intangible asset and accounting treatment in the new and old accounting standards system 时间紧促，能力有限，即供参考。
