| 知识经济时代无形资产会计的创新 |
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| 引用本文： | 胡昌金.知识经济时代无形资产会计的创新[J].中央财政金融学院学报,2001(2):57-60. |
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| 作者姓名： | 胡昌金 |
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| 作者单位： | 深圳中洲会计师事务所有限公司，深圳518027 |
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| 摘 要： | 伴随着知识经济的到来，无形资产的重要性日益提高，知识经济对无形资产有着深刻的影响。为知识经济的挑战，使无形资产会计适应时代的要求，无形资产会计必须不断进行改革与创新，重新确立无形资产的会计确认和计量模式，以发挥其应有的作用。
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| 关 键 词： | 知识经济 无形资产 会计确认 计量模式 创新 |
| 文章编号： | 1000-1549(2001)02-0057-04 |
Innovation of Invisible Assets Accounting in the Age of Knowledge Economy |
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| HU Chang-jin.Innovation of Invisible Assets Accounting in the Age of Knowledge Economy[J].Journal of Central University of Finance & Economics,2001(2):57-60. |
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| Authors: | HU Chang-jin |
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| Institution: | HU Chang-jin |
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| Abstract: | With the coming of knowledge economy,invisible assets are becoming more and more important.Invisible assets are deeply influenced by t he knowledge ceonomy.To meet the challenges and requirements of knowledge econom y,the accounting of invisible assets must be continually reformed and innovated. The accounting confirmation and measuring model of invisible assets should be re established to bring their fuctions into full play. |
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| Keywords: | Knowledge economy Invisible assets Accounting confirmation Measurement |
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