| 自创无形资产计价和核算的探讨 |
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| 引用本文： | 张建宗.自创无形资产计价和核算的探讨[J].河北科技师范学院学报(社会科学版),2003,2(4):43-45. |
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| 作者姓名： | 张建宗 |
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| 作者单位： | 河北科技师范学院,经贸会计系,河北,秦皇岛,066004 |
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| 摘 要： | 随着知识经济的不断发展 ,无形资产的核算越来越重要。但是在现行无形资产核算制度中 ,还存在一些不合理的方面 ,如自创无形资产不能全额计价 ,自创商誉不能确认为无形资产等等。因此 ,有必要进行研究和探讨 ,使无形资产的核算达到公平合理
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| 关 键 词： | 自创 无形资产 计价 核算 |
| 文章编号： | 1671-7678(2003)04-0043-03 |
| 修稿时间： | 2003年4月15日 |
Discussion on the Pricing and Accounting of Self-created Assets |
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| ZHANG Jian-zong.Discussion on the Pricing and Accounting of Self-created Assets[J].Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences,2003,2(4):43-45. |
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| Authors: | ZHANG Jian-zong |
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| Abstract: | With the continuous development of knowledge eco no my, the accounting of non-physical assets has become more and more important But in actual accounting system, there still exists some unreasonable aspects su ch as self-created non-physical assets cannot be fully accounted and self-cre ated commercial reputation cannot be confirmed as non-physical assets Thus it 's necessary to do some research so as to make non-physical assets accounting f air and reasonable |
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| Keywords: | self-create non-physical assets pricing disc ussion |
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