| 对知识经济下无形资产性质与内容的探讨 |
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| 引用本文： | 喻晓宏 马敏武. 对知识经济下无形资产性质与内容的探讨[J]. 企业技术开发, 2005, 24(5): 82-84 |
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| 作者姓名： | 喻晓宏 马敏武 |
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| 作者单位： | [1]长沙理工大学管理学院，湖南长沙410007 [2]长沙电业局，湖南长沙410006 |
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| 摘 要： | 文章在对无形资产性质和本质特征的认识基础上,分析了无形资产性质的重点在于高度不确定性、超额收益性,并对无形资产内容进行了界定和分类。
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| 关 键 词： | 知识经济 无形资产 性质 内容 |
| 文章编号： | 1006-8937(2005)05-0082-03 |
| 修稿时间： | 2005-01-13 |
The research on the quality and the contents of intangible assets in intellectual times |
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| YU Xiao-hong,MA Min-wu. The research on the quality and the contents of intangible assets in intellectual times[J]. Technological Development of Enterprise, 2005, 24(5): 82-84 |
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| Authors: | YU Xiao-hong MA Min-wu |
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| Affiliation: | YU Xiao-hong1,MA Min-wu2 |
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| Abstract: | According to the traditional quality and the characteristic of intangible assets, the article considers the important quality of intangible assets is uncertainty and excess-gaining to meet current economy needs, and defines the contents of intangible assets and reclassification based on its quality. |
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| Keywords: | intellectual economy intangible assets quality contents |
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