试论知识经济条件下无形资产的披露

Discussion on Revealing the Invisible Assets under the Condition of the Knowledge-based Economy

探讨了在知识经济背景下对无形资产的范围界定,探讨了现行会计制度对无形资产的披露方式及其弊端,分析了一系列涉及无形资产的财务管理方面的问题与观点,包括无形资产开发、无形资产权益、无形资产核算、无形资产评估、以及无形资产的投资等。

This paper probes into the scope definition of the invisible assets under the background of the knowledgebased economy, discusses on the revealing method of the current accounting system to the invisible assets and its shortages, and analyzes on the financial management of the invisible assets including asset of the problems and opinions dealing with the managerial system such a s the development of the invisible assets, the rights and interests of the invisible assets, the calculation of the invisible assets, and the investment of the invisible assets, etc.