摘要
同实物资产相比较,无形资产有其独特的价值变化规律。无形资产的价值变化规律是对无形资产进行投资管理的基础。本文通过对无形资产的账面价值和使用价值的变化规律分析,研究了无形资产在投资中的特点,并归纳了几种常见的无形资产投资方式。
Comparing with the real assets, intangible assets has its unique value change rule. Intangible assets investment management carries on the foundation of the intangible assets value change rule. This article analyses the intangible assets book value and the change rule of usage value, studies the characteristics of the intangible assets in the investment and includes several common ways of intangible assets investment.
出处
《湖北民族学院学报(哲学社会科学版)》
2006年第2期150-154,共5页
Journal of Hubei Minzu University:Philosophy and Social Sciences