基于异质性的无形资产经济学特征研究

在无形资产成为决定企业核心竞争力关键因素的知识经济时代,深入研究无形资产的经济学特征变得十分必要。本文基于异质性理论,提出了横向异质性、纵向异质性、替他性、补他性、互补性、内部耦合性和内外部耦合性等无形资产属性特征,修正了巴鲁·列弗提出的无形资产经济学框架。对无形资产经济学特征的探讨有助于更好地解决无形资产确认、计量和披露等难题,有助于深化对无形资产生成路径、提升机理和管理模式的研究。

A Research on Economic Characteristics of Intangible Assets Based on Heterogeneity Theory

At the era of knowledge economy that the situation of intangible assets are becoming one of the critical factors that determine corporations’ core competition and value, it is of great necessity that a further research should be conducted concerning the economic features of intangibles. Based on the theory heterogeneity, this paper develops Baruch Lev’s economic frame of intangible assets, and puts forwards several new economic characteristics of intangible assets. In the paper mentioned, The Horizontal Heterogeneity, the Vertical Heterogeneity, the substitution effect, the supplementation effect, the complementation effect, the Internal coupling effect and the Internal-and-external coupling effect, they offers possibilities for better solutions to difficult problems such as the confirmation, measurement and disclosure of intangible assets. This study contributes a foundation to further studies about intangible assets’ measurement, disclosure and management.