| 无形资产范围研究 |
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| 引用本文： | 傅建设. 无形资产范围研究[J]. 天津商学院学报, 2008, 28(6): 60-63 |
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| 作者姓名： | 傅建设 |
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| 作者单位： | 天津商业大学商学院 |
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| 摘 要： | 随着社会的发展，无形资产所包含的范围也在不断地发展变化。本文以历史发展为线索，分析并构建了知识经济条件下无形资产范围的框架“人”、“权”、“誉”，并对其内涵加以诠释。这个框架的构建希望能对无形资产的研究有所贡献。
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| 关 键 词： | 无形资产范围 商誉 人力资本 |
On Scope of Intangible Assets |
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| FU Jian-she School of Business,Tianjin University of Commerce,Tianjin ,China. On Scope of Intangible Assets[J]. Journal of Tianjin University of Commerce, 2008, 28(6): 60-63 |
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| Authors: | FU Jian-she School of Business Tianjin University of Commerce Tianjin China |
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| Affiliation: | FU Jian-she School of Business,Tianjin University of Commerce,Tianjin 300134,China |
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| Abstract: | With the development of the society,the scope of intangible assets is changing all the time.Based on the clue of historical development,the paper proposes the new frame of intangible assets including"human being","right"and"goodwill"in modern times.The paper tries to contribute to the study of intangible assets to some extent. |
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| Keywords: | scope of intangible assets goodwill human capital |
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