| 谈无形资产的会计计量 |
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| 引用本文： | 宋桂红,彭燕.谈无形资产的会计计量[J].高校教育管理,2005(1). |
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| 作者姓名： | 宋桂红 彭燕 |
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| 作者单位： | 北京林业管理干部学院 北京102600
(宋桂红)，北京信息工程学院 北京100085(彭燕) |
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| 摘 要： | 无形资产作为现代企业资产的重要组成部分，与有形资产的区别除了在形式上的不同外，主要表现在给企业带来的超额收益上。因此，对于在激烈市场竞争中的企业来说，如何对无形资产的投入价值和产出价值进行正确的计量，选择正确的计量方法是非常重要的。同时，在对无形资产计量时，应该注意商誉和人力资源的管理，避免因此而造成的经济利益流失，甚至流向国外。
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| 关 键 词： | 无形资产 会计计量 |
On the Accounting Measurement of Invisible Assets |
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| Song,Guihong Peng Yan.On the Accounting Measurement of Invisible Assets[J].Journal of higher Education Management,2005(1). |
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| Authors: | Song Guihong Peng Yan |
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| Institution: | 1.Beijing Forestry Management Staff College 2. Beijing Information Engineering College |
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| Abstract: | As an important part of modern enterprise assets apart from the differences in forms, invisible assets differentiate from visible assets mainly in the excess profits which they bring forth. Therefore, for enterprises which find themselves in fierce market competition, it is vital how to correctly measure the input value and the output value of invisible assets, and it is vital how to choose the right method for measurement. Meanwhile, when calculating invisible assets, we should pay attention to the management of the goodwill and the human resources, avoid the erosion of economic profits to abroad which results from the poor management. |
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| Keywords: | invisible assets accounting measurement |
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