| 建筑施工企业无形资产价值规律研究 |
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| 引用本文： | 周宇騉,付建华.建筑施工企业无形资产价值规律研究[J].经济研究导刊,2013(24):177-181. |
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| 作者姓名： | 周宇騉 付建华 |
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| 作者单位： | [1]中南财经政法大学工商管理学院,武汉430060 [2]中铁大桥局集团公司,武汉430050 |
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| 摘 要： | 从一般无形资产的研究理论出发,结合建筑施工企业的行业特点对建筑施工企业的主要无形资产进行归类,提出关于建筑施工企业无形资产与核心竞争力的关系,阐述各类无形资产的价值变动规律,为建筑施工企业提供一个更广阔的视野进行管理决策。
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| 关 键 词： | 建筑施工企业 无形资产 价值变动 |
Construction Enterprise Intangible Asset Classification and Value Change Research |
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| ZHOU Yu-kun,FU Jian-hua.Construction Enterprise Intangible Asset Classification and Value Change Research[J].Economic Research Guide,2013(24):177-181. |
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| Authors: | ZHOU Yu-kun FU Jian-hua |
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| Institution: | 1.Zhongnan University College of Business Administration,Wuhan 430060,China;2.China Railway Bridge Bureau Group Company,Wuhan 430050,China) |
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| Abstract: | Beginning with the general theory of intangible assets,according with the special features of construction companies,this article classify their main intangible assets and propose the relationship between the intangibles and core competence.Then the present author illustrates the intangible assets’value change rule which offers a more comprehensive view for management decision. |
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| Keywords: | construction company intangible assets value change rule |
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