论知识经济下无形资产的本质特征及管理 |
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引用本文: | 雒京华. 论知识经济下无形资产的本质特征及管理[J]. 兰州大学学报(社会科学版), 2000, 0(3) |
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作者姓名: | 雒京华 |
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作者单位: | 兰州商学院会计系!甘肃兰州730020 |
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摘 要: | 在知识经济条件下 ,经济的繁荣不是直接取决于资源、硬件技术的数量和规模 ,而是依赖于知识或有效信息的积累和利用 ,因而企业无形资产的管理显得十分重要。本文阐述了知识经济下无形资产的本质特征 ,并对如何加强无形资产管理提出了一些看法
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关 键 词: | 知识经济 无形资产 商誉 |
Essential Features and Management of Formless Capital in Knowledge Economy |
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Abstract: | WT5BZ]:Under the conditions of knowledge economy, economic flourishing is not directly determined by resources and the quantity and scale of hardware techniques but by the accumulation and exploitation of knowledge and efficient information, so the management of the formless capital is of vital importance. This paper demonstrated its essential features and offered several perspectives for the strengthening of such formless capital management. [WT5HZ] |
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Keywords: | WT5BZ]:knowledge economy formless capital goodwill |
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