| 无形资产和人力资本的计量与整合 |
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| 引用本文： | 孙琳.无形资产和人力资本的计量与整合[J].内蒙古大学学报(人文社会科学版),2003,35(4):88-91. |
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| 作者姓名： | 孙琳 |
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| 作者单位： | 复旦大学管理学院，上海200433 |
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| 摘 要： | 在市场经济条件下，无形资产和人力资源更是现代企业发展必不可少的宝贵资源。传统会计对于无形资产的确认和计量是以新颁布的无形资产会计准则为依据的。人力资源所创造的价值类似于专利权、商标权、作权、土地使用权、非专利技术、商誉等无形资产，可借用无形资产的评估方法。随着财务会计的改革和计量技术的进步，现有格局会发生一定改变，通过无形资产和人力资源整合对长期以来某些有争议的无形资产对象确认和计量取得新的突破。
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| 关 键 词： | 无形资产 人力资本 商誉 计量与整合 |
| 文章编号： | 1000-5218(2003)04-0088-05 |
| 修稿时间： | 2003年3月19日 |
Measuring and Assembling of Intangible Asset and Human Capital |
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| SUN Lin.Measuring and Assembling of Intangible Asset and Human Capital[J].Journal of Inner Mongolia University(Humanities & Social Sciences),2003,35(4):88-91. |
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| Authors: | SUN Lin |
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| Abstract: | The paper mainly introduces the relationship between intangible asset measuring and human capital measuring, and discusses upon traditional accounting condition the measuring model of intangible asset and how to affirm and measure human capital, on this base, by assembling intangible asset and human capital in new economy condition, how to reflect accounting information more reasonably and evenhanded was discussed. |
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| Keywords: | intangible asset human capital goodwill measuring and assembling |
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