Economic consequence of accounting for intangible assets and the fostering of intangible assets

From the theory of economic consequence and the functional fixation phenomenon of our security market,this paper analyzes the status quo of the composition of intangible assets of the listed companies in our country.From the angle of encouraging the fostering of intangible assets,the author analyzes the economic consequences of accounting for research and development and the amortization of intangible assets,then puts forward some suggestions that expenses of research and development must be capitalized conditionally and the amortization of intangible assets must adopt line method,acceleration method,no amortization but impairment test method according to the attribute of various kinds of intangible asset.The conclusion is that those who set accounting standard must analyze the economic consequence of accounting for intangible assets carefully so that rational accounting environment can be provided for the fostering and creation of intangible assets.