会计学院知识库

随着新的商业模式的出现，客户关系在企业经营中的重要性日益凸显，“客户关系资产”也逐渐出现在企业的年报中。客户关系资产一般通过非同一控制下的企业合并产生，为了提高财务报告信息的相关性和决策有用性，企业逐渐在合并报表层面将客户关系资产确认为一项无形资产。 

目前已有的国内外会计准则对于客户关系资产并没有做出具体规定，但证监会在《首发业务若干问题解答》（二）中具体阐述了外购的客户关系资产确认为无形资产的条件，证券交易所也对企业确认的客户关系资产提出了详细披露的要求，这些都为客户关系资产的确认提供了一定的合理性。本文案例公司华熙生物的客户关系资产通过非同一控制下企业合并产生，在合并报表层面将其确认为无形资产，并在附注中将其作为无形资产的分项进行披露。华熙生物将客户关系资产确认为无形资产具有一定的合理性，主要表现在符合资产确认标准、无形资产定义和确认条件以及《首发业务若干问题解答》（二）中客户关系资产的确认条件，但是还存在相关准则不完善、计量的可靠性不足、披露的相关性不足等问题。因此，为了解决上述问题并正确合理地反映客户关系资产的经济实质，本文认为还要不断地去改进和完善相关细节，宏观方面要完善无形资产相关会计准则、健全无形资产价值评估体系，微观方面要审慎确认客户关系资产、科学计量客户关系资产、充分披露客户关系资产。

本文期望通过对客户关系资产的研究能够为具有相似资源背景的企业带来一定的借鉴，同时期望对客户关系资产会计方面的研究提供有益的补充。期待未来的会计准则能够考虑到企业会计核算的现实需求以及企业商业模式的变化，完善客户关系资产相关的会计规范，使企业能够全面准确的反映其拥有的经济资源。

With the emergence of new business models, the importance of customer relationships in enterprise operation is becoming increasingly prominent, and "customer relationship assets" are gradually appearing in the annual reports of enterprises. Customer relationship assets are generally generated through business combination not under the common control. In order to improve the relevance and decision-making usefulness of financial reporting information, enterprises gradually recognize customer relationship assets as intangible assets in the consolidated financial statements.

The existing domestic and foreign accounting standards for customer relationship assets did not make specific provisions, but the "Answers to Some Questions about the IPO Business(Ⅱ)" released by CSRC specifically expounds the criteria of purchased customer relationship assets as intangible assets. And the stock exchange has also put forward detailed disclosure requirements for customer relationship assets recognized by enterprises, which provide certain rationality for the recognition of customer relationship assets.The customer relationship assets of the case company Bloomage Biotech in this article were generated through business combination under the different control. They are recognized as intangible assets at the consolidated financial statements level and disclosed as a sub item of intangible assets in the Annotations.The recognition of customer relationship assets by Bloomage Biotech as intangible assets has certain rationality, mainly manifested in meeting the asset recognition standards, definition and recognition standards of intangible assets, and the recognition standards of customer relationship assets in the "Answers to Some Questions about the IPO Business(Ⅱ)". However, there are still problems such as incomplete relevant standards, insufficient reliability of measurement, and insufficient relevance of disclosure.Therefore, in order to solve the above problems and accurately and reasonably reflect the economic essence of customer relationship assets, this article believes that it is necessary to continuously improve and perfect the relevant details. On the macro level, it is necessary to improve the accounting standards for intangible assets and establish a sound intangible asset value evaluation system. On the micro level, it is necessary to prudently recognize customer relationship assets, scientifically measure customer relationship assets, and fully disclose customer relationship assets.

This paper hopes that the research of customer relationship assets can bring some reference to enterprises with similar resource background, and expects to provide a useful supplement to the accounting research of customer relationship assets. It is expected that the accounting standards will be able to take into account the actual needs of enterprise accounting and the changes of enterprise business model, improve the accounting standards related to customer relationship assets, so that enterprises can fully and accurately reflect the economic resources they have.