| 无形资产会计研究中的问题与改进 |
| |
| 引用本文： | 马德林,朱元午.无形资产会计研究中的问题与改进[J].会计研究,2005(4):20-24. |
| |
| 作者姓名： | 马德林 朱元午 |
| |
| 作者单位： | 1. 南京审计学院会计学系,210029
2. 南京大学商学院,210093 |
| |
| 摘 要： | 文章以近两年来发表的无形资产会计文献为样本, 分析和评述了我国在无形资产会计领域的研究现状和存在问题, 提出了改进无形资产会计研究的建议。
|
| 关 键 词： | 无形资产会计 现状 问题 改进 |
The Limitation and Improvement of the Accounting Research on Intangible Asset |
| |
| Ma Delin,Zhu Yuanwu.The Limitation and Improvement of the Accounting Research on Intangible Asset[J].Accounting Research,2005(4):20-24. |
| |
| Authors: | Ma Delin Zhu Yuanwu |
| |
| Abstract: | The paper analyzed the present status and explored the issues existed in intangible asset accounting research in the past two years, based on the literatures in this respect published in the following four Journals, the Accounting Research, Finance and Accounting, Business Research and the Journal of Financel and Accounting.The paper finally made some suggestions on how to improve China's intangible asset accounting research. |
| |
| Keywords: | |
| 本文献已被 万方数据 等数据库收录！ |
|
