| 价值链分析在无形资产确认计量中的运用 |
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| 引用本文： | 王新.价值链分析在无形资产确认计量中的运用[J].财会通讯,2006(3). |
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| 作者姓名： | 王新 |
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| 作者单位： | 西南财经大学研究生部 四川成都610074 |
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| 摘 要： | 在现代知识经济条件下,无形资产的重要性越来越多的被人们所认识,无形资产的范围也在不断扩大。如何有效识别、确认、计量企业的无形资产成为研究的重要课题。本文在界定无形资产的范围的基础上,提出了无形资产识别机制应具备的条件,并以此为基础提出了以价值链分析方法为工具,对无形资产进行确认和计量。
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| 关 键 词： | 无形资产 识别机制 价值链分析 超额剩余价值 |
The exercise of value chain in the intangible assets recognition and measurement |
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| Wang Xin.The exercise of value chain in the intangible assets recognition and measurement[J].Communication of Finance and Accounting,2006(3). |
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| Authors: | Wang Xin |
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| Abstract: | In the modern knowledge economy age, the importance of intangible assets is noticed by more and more people, and its field also gets enlarged. Therefore, it is an important subject to discuss how to recognize and measure the intangible assets effectively. the author puts forward value chain method to analyze intangible assets on the basis of the requirement in the recognition system of intangible assets. |
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| Keywords: | Intangible assets Recognition system Value chain analyze Over-surplus-value |
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