| 关于无形资产会计核算的探讨 |
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| 引用本文： | 邓平. 关于无形资产会计核算的探讨[J]. 海南大学学报(人文社会科学版), 2001, 19(1): 134-137 |
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| 作者姓名： | 邓平 |
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| 作者单位： | 海南大学经济学院,海南,海口,570228 |
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| 摘 要： | 从分析知识经济对现实行财务会计的影响入手 ,指出知识经济条件下 ,无形资产会计核算应注意处理好的三个关系 ,即无形资产历史成本与无形资产价值的关系、人力资源与其他无形资产的关系、研究开发费用与无形资产的关系 ,进而尝试性提出无形资产会计核算新模式
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| 关 键 词： | 无形资产 会计核算 人力资源 开发费用 知识经济 |
| 文章编号： | 1004-1710(2001)01-0134-04 |
| 修稿时间： | 2000-08-13 |
A Study on Intangible Assets Accounting |
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| DENG Ping. A Study on Intangible Assets Accounting[J]. Humanities & Social Sciences Journal of Hainan University, 2001, 19(1): 134-137 |
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| Authors: | DENG Ping |
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| Abstract: | This paper analyses effects on the financial accounting by the knowledge economy.It points out that intangible assets accounting should handle three relations:the relation between historical cost and value of intangible assets,the relation between human resource and other intangible assets,and the relation befween D&P expenses and intangible assets.Therefore this paper may present a trial research for formation of a new model of intangible assets accounting. |
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| Keywords: | intangible assets accounting human resource D&P expenses knowledge economy |
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