| 知识经济背景下无形资产确认与计量 |
| |
| 引用本文： | 陈艳红,谷强平.知识经济背景下无形资产确认与计量[J].经济研究导刊,2010(7):82-83. |
| |
| 作者姓名： | 陈艳红 谷强平 |
| |
| 作者单位： | 黑龙江八一农垦大学经济管理学院,黑龙江,大庆,163319 |
| |
| 基金项目： | 大庆市科学技术计划项目“知识经济背景下无形资产会计问题研究”的一部分 |
| |
| 摘 要： | 知识经济背景下,传统的对无形资产会计确认计量方式已经不适应,时代发展的要求,从无形资产确认与计量的现状入手,分析了无形资产确认与计量的缺陷从而找出相应的改进策略。
|
| 关 键 词： | 知识经济 无形资产 确认计量 策略 |
Confirmation and Measurement of Intangible Assets on the Background of Knowledge Economy |
| |
| CHEN Yan-hong,GU Qiang-ping.Confirmation and Measurement of Intangible Assets on the Background of Knowledge Economy[J].Economic Research Guide,2010(7):82-83. |
| |
| Authors: | CHEN Yan-hong GU Qiang-ping |
| |
| Institution: | College of Economics & Management;Heilongjiang August 1'st Land Reclamation University;Daqing 163319;China |
| |
| Abstract: | The traditional method of confirmation and measurement of intangible assets has not adapt to the need of the era.The paper analyzed the disadvantages on confirmation and measurement of intangible assets and found the corresponding improving strategies on the bases of the current situation. |
| |
| Keywords: | knowledge economy intangible assets confirmation and measurement strategy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
