| 六十年演进:建设中国特色无形资产学 |
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| 引用本文： | 于玉林. 六十年演进:建设中国特色无形资产学[J]. 上海立信会计学院学报, 2009, 23(4): 3-7 |
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| 作者姓名： | 于玉林 |
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| 作者单位： | 天津财经大学,天津,300222 |
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| 摘 要： | 无形资产学的建设是一个过程。1949年,中华人民共和国成立,在当时国内和国际环境下,在此之前形成的无形资产理论是我国无形资产建设的基础。1978年12月,党的十一届三中全会开启了改革开放的历史新时期,推动了无形资产学的建设。进入21世纪,我们应面向世界,开拓创新,建设中国特色的无形资产学。
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| 关 键 词： | 无形资产 无形资产学 中国特色无形资产学 |
Sixty-year Evolution:Constructing Science of Intangible Assets with Chinese Characteristics |
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| YU Yu-lin. Sixty-year Evolution:Constructing Science of Intangible Assets with Chinese Characteristics[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(4): 3-7 |
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| Authors: | YU Yu-lin |
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| Abstract: | Constructing science of intangible assets is a process.Theories formed before PRC founded provided a solid foundation on the construction of science of intangible assets in new PRC.The 3rd Session of the 11th Central Committee of CPC held in Dec,1978 starts a new era of reform and opening,and promotes the construction of science of intangible assets.In the 21st century,we should be open-minded and innovative,construct the science of intangible assets with world outlook as well as Chinese characteristics. |
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| Keywords: | intangible assets science of intangible assets science of intangible assets with Chinese characteristics |
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