更新时间：09-06 （Angela）提供原创文章
摘要：无形资产是企业的重要资产，尤其是在知识密集型的企业中扮演着极其重要的角色。在我国，无形资产的研究相比较于国外起步较晚，无形资产的审计研究相对来说也处于落后的阶段。由于目前我国在无形资产资本化的时候会计处理较为谨慎，以及无形资产研究范围比较狭窄，导致我国自创无形资产内部审计目前还存在很多问题。
本文主要按照提出问题，分析问题，研究策略的方法进行构思。文章首先通过对无形资产内部审计理论的描述，为本文的研究提供理论基础。其次，结合目前我国企业自创无形资产内部审计存在的问题，包括会计计量方法，会计计量范围和审计范围之间的异同点，对特殊无形资产审计方法的争论等，提出相关问题并通过相关高科技技术公司的报表数据分析问题产生的原因。最后，探讨相关数据模型建立方法，根据数据分析结果，关注重点无形资产的成本跟踪和经济效益测算，寻找出具有一定实务意义的审计策略，供相关企业和内部审计人员参考。
关键字：内部审计 无形资产 策略
Abstract：An Intangible asset is an important asset of enterprises. Intangible assets play an extremely important role in knowledge-intensive enterprises. In china, Intangible research is lagging behind, audit research relatively speaking also in lag phase. Because accounting measurement of intangible assets capitalized in more cautious, and intangible assets range is too small, Internal Audit of Intangible Assets created many problems still exist.
In this paper, according to method of asking questions, analyzing problems and researching strategy. In the first place, by the description of the theory of internal audit of intangible assets, we can establish a theoretical foundation for the relevant research. Secondly, combined with the current own enterprises’ intangible problems of internal audit, Including accounting measurement methods, accounting measurement range and the similarities and differences between the scope of the audit, some arguments on the auditing approach to specific intangible assets ,we can come up with relevant problems and get reasons by analyzing the report data of High-tech industries. Finally, we can explore the relevant data model and establish methods, then focus on tracking cost of important intangible assets and calculations of economic results, so as to find out audit strategies with the meaning of a certain practice, which can provide reference for the relevant enterprises and internal auditors.
Keywords: Internal auditing; Intangible assets; Strategies