| 浅谈无形资产审计中存在的问题及对策 |
| |
| 引用本文： | 周昀,王玲.浅谈无形资产审计中存在的问题及对策[J].南通工学院学报(社会科学版),2004,20(4):42-43,49. |
| |
| 作者姓名： | 周昀 王玲 |
| |
| 作者单位： | 南通大学,江苏南通226007 |
| |
| 摘 要： | 知识经济条件下，企业无形资产占总资产的比例越来越大。然而目前对无形资产的理论认识尚不能够像有形资产那样充分全面，因此对无形资产实施审计也需要一个认识、探讨的过程。文章分析了无形资产审计中存在的问题，并提出了相应对策。
|
| 关 键 词： | 无形资产 审计 无形资产审计 |
| 文章编号： | 1008-2190(2004)-04-0042-02 |
Analysis of Questions and Countermeasures in Invisible Assets Audit |
| |
| ZHOU Yun,WANG Ling.Analysis of Questions and Countermeasures in Invisible Assets Audit[J].Journal Of Nantong University(Education Sciences Edition),2004,20(4):42-43,49. |
| |
| Authors: | ZHOU Yun WANG Ling |
| |
| Abstract: | With the development of knowledge economy, the proportion of invisible assets against assets is becoming larger and larger. However, in view that current understanding of invisible assets is not as complete as visible assets ,the implement of invisible assets audit also needs a knowing and discussing process. This article analyzes the questions and counter-measures of invisible assets audit. |
| |
| Keywords: | invisible assets auditing invisible assets audit |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
