| 谈无形资产的核算及管理 |
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| 引用本文： | 时向志.谈无形资产的核算及管理[J].天津职业院校联合学报,2005,7(2):122-125. |
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| 作者姓名： | 时向志 |
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| 作者单位： | 天津冶金职业技术学院,天津市,300180 |
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| 摘 要： | 企业资产结构由有形化向无形化方向发展。无形资产在企业资产总额中所占的比重越来越大,尤其在高科技领域可占到50%~70%。衡量企业价值的主要标志以物质资源为主,转为以无形资产为主。企业竞争不再是有形资产竞争而是无形资产竞争,无形资产丰富程度和质量高低关系到企业是否能取胜。在市场经济条件下,无形资产成为企业最重要的投资对象,相应对无形资产的核算管理也越显重要。分析我国无形资产的现状,针对管理及核算存在的问题提出改进的建议,将有助于无形资产的会计核算及经营管理。
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| 关 键 词： | 经济社会 工业企业 无形资产 核算 管理 |
| 文章编号： | 1009-2498(2005)02-0122-04 |
| 修稿时间： | 2004年9月10日 |
Business Accounting and Management of Invisible Assets |
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| SHI Xiang-zhi.Business Accounting and Management of Invisible Assets[J].Journal of Tianjin Vocational Institutes,2005,7(2):122-125. |
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| Authors: | SHI Xiang-zhi |
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| Abstract: | The assets structure of enterprises transforms from visible to invisible nowadays. The proportion of invisible assets from the total assets becomes larger and larger. Especially in the field of high-tech, the proportion is up to 50%-70%. The competition between enterprises is no longer the competition of visible assets but invisible assets. The quantity and quality of the invisible assets determines if the enterprise can win in the market. Since the invisible assets have become the most important investment object, the business accounting and management of it become more important than before. This article analyses the status quo of the invisible assets and presents the improved suggestions. |
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| Keywords: | economy society industrial enterprise invisible assets business accounting management |
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