不同资产的战略地位和财务地位差异评析

The Differences Analyses of Strategic Status and Financial Status of Different Assets

依据战略管理领域“资源基础论”的基本思想,无形资产的战略地位远远高于有形资产,然而由于“物质资本至上”的产权制度、现行的财务会计模式和信息披露“专有成本”的制约,在现行的财务报告模式下,无形资产信息没有得到应有的反映和披露,其财务地位远远低于有形资产。无形资产信息披露的不足不仅对投资者决策产生了严重的负面影响,还严重影响了资本市场的有效运行和社会资源的优化配置。为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。

Hexie problem of consumption structure and industrial structure is an important content to acting consume Hexie. The article uses Hexie theory,through structuring the model of the consumption structure and industrial structure concordance,taking Henan Province as an example,setting up the harmonious matrix of consumption structure and industrial structure,estimating the harmony degree of consumption structure and industrial structure,and appraising the harmonious degree.