| 论知识经济下自创无形资产价值的确认及计量模式 |
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| 引用本文： | 谢明香. 论知识经济下自创无形资产价值的确认及计量模式[J]. 武汉科技大学学报(社会科学版), 2000, 2(3): 37-39 |
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| 作者姓名： | 谢明香 |
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| 作者单位： | 武汉科技大学管理学院,湖北武汉 430081 |
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| 摘 要： | 在现行制度和准则中,对无形资产的计价均遵循历史成本原则,即按取得无形资产时所发生的实际成本计价.这一原则对于自创无形资产价值的确认、计量存在诸多不足,这种不足,在知识经济高速发展的今天产生的矛盾愈加突出.本文探讨了自创无形资产的确认及计量模式.
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| 关 键 词： | 知识经济 自创 无形资产 确认 计量 |
| 文章编号： | 1009-3699(2000)03-0037-03 |
| 修稿时间： | 2000-03-29 |
On the Validation and Measurement Model of Self-earned Intangible Assets in Knowledge Economy |
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| XIE Ming-xiang. On the Validation and Measurement Model of Self-earned Intangible Assets in Knowledge Economy[J]. Journal of Wuhan University of Science and Technology(Social Science Edition), 2000, 2(3): 37-39 |
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| Authors: | XIE Ming-xiang |
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| Abstract: | Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets. This principle of determining the value of self earned intangible assets has many defects, which are even more evident in this era when the knowledge economy is witnessing a rapid development. In view of this, the paper has studied the validation and measurement model of self earned intangible assets. |
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| Keywords: | knowledge economy self earned intangible assets validation measurement |
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