| 无形资产:图书馆评估不容忽视的价值指标体系 |
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| 引用本文： | 黄华,肖剑平,徐享王.无形资产:图书馆评估不容忽视的价值指标体系[J].图书馆工作与研究,2012(7):45-48. |
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| 作者姓名： | 黄华 肖剑平 徐享王 |
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| 作者单位： | 湖南科技大学图书馆;湖南科技大学 |
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| 基金项目： | 湖南省教育科学“十二五”规划课题系列成果之一,课题编号:XJKO11BGD006 |
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| 摘 要： | 本文基于传统图书评估中存在的缺陷,试图通过对图书馆无形资产各要素评估的测度,解决传统图书馆评估中存在的问题,使评估指标体系尽可能完善,达到检测图书馆办馆质量和服务水平的要求,并对其评估方法和社会效益进行定量分析。
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| 关 键 词： | 无形资产评估 人力资本评估 用户资本评估 评估方法 |
Intangible Assets is the Value Index System Which Can Not Be Ignored in Library Evaluation |
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| Huang Hua,Xiao Jianping,Xu Xiangwang.Intangible Assets is the Value Index System Which Can Not Be Ignored in Library Evaluation[J].Library Work and Study,2012(7):45-48. |
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| Authors: | Huang Hua Xiao Jianping Xu Xiangwang |
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| Institution: | Huang Hua,Xiao Jianping,Xu Xiangwang |
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| Abstract: | Considering the defects in traditional library assessment,this paper proposes a new method to assess each element of intangible asset to solve the problem.Through the method,the assessment index system can be assessed as completely as possible,thereby ensuring high quality of management and service of library.Finally,both the assessment method and the corresponding social profits are analyzed quantitatively in this paper. |
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| Keywords: | Intangible assets assessment Human capital assessment User capital assessment Assessment method |
| 本文献已被 CNKI 等数据库收录！ |
