|本期目录/Table of Contents|

[1]刘杉.对知识经济时代无形资产会计的思考[J].长安大学学报(社科版),2002,4(01):27-29.
　LIU Shan.Thought about Intangible Assets in Knowledge Economy[J].Journal of Chang＇an University(Social Science Edition),2002,4(01):27-29.
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对知识经济时代无形资产会计的思考 (PDF)
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第4卷
期数:
2002年01期
页码:
27-29
栏目:
经济与管理
出版日期:
2002-03-20

文章信息/Info

Title:
Thought about Intangible Assets in Knowledge Economy
作者:
刘杉
西安统计学院,陕西西安　 710061)
Author(s):
LIU Shan
Xi′an Institute of Statistics, Xi′an 710061, China)
关键词:
知识经济; 无形资产; 确认; 计量; 摊销
Keywords:
knowledge economy; intangible assets; recognition; measurement; amortization
分类号:
F275.2　
DOI:
-
文献标志码:
A
摘要:
随着知识经济时代的到来,以知识形态存在的无形资产在企业经济活动的作用和地位不断 提高,建立在工业经济条件下的传统会计模式越来越显示出其局限性。从知识经济时代无形资产的 基本概念入手,着重讨论了知识经济时代无形资产的确认、计量及摊销。。
Abstract:
With the times of knowledge economy,intangible assets in knowledge form play an increasingly important role in the operations of modern business. The traditional accounting pattern under industrial economy,shows more and more its limitations.Based on the concept of intangible assets,the recognition,measurement and amortization of intangible assets in knowledge economy are emphatically discussed.

参考文献/References:

[1]　中华人民共和国财政部.企业会计准则——无形资产 [S].北京:财政经济出版社,2001.
[2]　刘　磊.知识经济——第三次经济革命[M].北京:中 国大地出版社,1998.
[3]　郭宗文.对知识经济时代会计创新的思考[J].财务与 会计,2001,(1).

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备注/Memo

备注/Memo:
收稿日期: 2001-09-11
作者简介:刘　杉(1971-),女,辽宁铁岭人,西安统计学院会计系讲师,主要从事会计理论与方法研究。
更新日期/Last Update: 2002-03-20