| 知识经济时代无形资产会计创新问题研究 |
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| 引用本文： | 刘忠芳.知识经济时代无形资产会计创新问题研究[J].华中科技大学学报(社会科学版),2000,14(3):92-94. |
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| 作者姓名： | 刘忠芳 |
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| 作者单位： | 湛江市电视大学经济文科室!广东湛江524003 |
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| 摘 要： | 知识经济无形化的趋势，不断冲击着现行无形资产会计模式，现行的无形资产会计确认、计量和反映的内容偏窄，不能适应知识经济时代会计主体及会计信息使用者要求全面年无形资产信息的需要。文章分析了无形资产会计析必要性，探讨了无形资产会计创新的基本思路，包括无形的分类，计量及会计恒等式等方面的内容。
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| 关 键 词： | 知识经济 无形资产会计 创新 会计模式 计量 |
Research on the Renovation of Intangible Assets Accounting in the Times of Intellectual Economy |
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| LIU Zhong,fang.Research on the Renovation of Intangible Assets Accounting in the Times of Intellectual Economy[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2000,14(3):92-94. |
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| Authors: | LIU Zhong fang |
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| Abstract: | With the intangibility of intellectual economy,current accounting mode is now being impacted. The confirmation, measurement of current intingible assets accounting and what it reflects are too narrow to meet the need of accountants and accounting information users who require the comprehensive revealment of intangible assets information. The necessity and basic ideas of renovation of intangible assets accounting are discussed , including the classification, measurement and accounting identity and so on. |
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| Keywords: | intellectual economy challenge intangible assets accounting renovation |
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