| 知识产权价值管理问题的研究 |
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| 引用本文： | 马玉珍,张国华. 知识产权价值管理问题的研究[J]. 商业研究, 2006, 0(4): 30-32 |
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| 作者姓名： | 马玉珍 张国华 |
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| 作者单位： | 1. 广东商学院,会计学院,广东,广州,510320
2. 哈尔滨商业大学,黑龙江,哈尔滨,150028 |
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| 摘 要： | 知识产权问题是当前各国科技政策与经济政策界关注的热点,而对知识产权的价值管理则是企业界面临的重要问题,为解决此问题,从知识产权的核算与管理对提高企业竞争力的影响出发,提出知识产权会计的研究和建设问题。通过构建知识产权会计的特殊核算系统、方法体系和会计分析评价系统,可以满足企业特殊的经营管理需要。
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| 关 键 词： | 知识产权 价值管理 价值核算 知识产权会计 |
| 文章编号： | 1001-148X(2006)04-0030-02 |
| 收稿时间： | 2005-03-01 |
| 修稿时间： | 2005-03-01 |
Value-driven Management for Knowledge Property Right |
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| MA Yu-zhen,ZHANG Guo-hua. Value-driven Management for Knowledge Property Right[J]. Commercial Research, 2006, 0(4): 30-32 |
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| Authors: | MA Yu-zhen ZHANG Guo-hua |
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| Affiliation: | 1. Accounting School, Guangdong Business College, Gnangzhou , Guangdong 510320, China; 2. Accounting School, Harbin University of Commerce, Harbin, Heilongjiang 150028, China |
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| Abstract: | Knowledge property right has gained wide attention of many countries as they make the relarvant economic and scientific/technological policies.It is also an important issue for enterprises in the course of implementing value-driven management.As accounting and management on knowledge property can improve the enterprises' competence competitive,this paper studies accounting for knowledge property right so as to meet the demand of the business special operation and management by constructing a special accounting methodology and system for knowledge property right. |
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| Keywords: | knowledge property right value-driven management value accounting knowledge property right accounting |
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