摘要
随着知识经济的出现 ,企业的知识资产作为企业创新能力的体现 ,越来越起着核心的作用 ,企业的资产计价亦应以此为中心 。
With the coming of knowledge based economy,enterprises' intellectual assets,as signs of enterprises' innovation capacities,are more and more playing the core role in the market competitiveness.Enterprises' assets measurement should concern on it,and comprehensively disclose the development of intellectual assets.
出处
《审计与经济研究》
2000年第6期43-46,共4页
Journal of Audit & Economics