| 知识经济下无形资产会计研究之难点 |
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| 引用本文： | 喻晓宏.知识经济下无形资产会计研究之难点[J].长沙理工大学学报(社会科学版),2002,17(2):49-50. |
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| 作者姓名： | 喻晓宏 |
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| 作者单位： | 长沙电力学院财经系 湖南长沙410077 |
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| 摘 要： | 知识经济时代 ,无形资产在企业竞争中的作用更加重要。为适应新经济的要求 ,传统无形资产会计核算模式必须变革 ,但创新过程有三大难点 ,具体体现在 :一、无形资产范畴的界定 ;二、无形资产的会计确认 ;三、无形资产的计量模式。
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| 关 键 词： | 知识经济 无形资产会计 难点 范畴 计量 |
The Difficulty of Research on Intangible Assets Accounting in the Age of Intellectual Economy |
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| YU Xiao,hong.The Difficulty of Research on Intangible Assets Accounting in the Age of Intellectual Economy[J].Journal of Changsha University of Science & Technology,2002,17(2):49-50. |
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| Authors: | YU Xiao hong |
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| Abstract: | In times of intellectual economy, intangible assets are playing more important roles among the competition between enterprises. To meet current economic needs, great necessities appear in the renovation of traditional intangible assets accounting model, in which 3 difficult points are embodied: 1.defining the category of intangible assets; 2. intangible assets recognition, 3. intangible assets measurement model |
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| Keywords: | knowledge economy intangible assets accounting difficulty points category measurement |
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