论表外无形资产:基于财务与战略相融合的视角——兼析无形资源、无形资产与无形资本

On Off- balance- sheet Intangible Assets: Based on the Integration of Financial and Strategic Perspective——Simultaneously Analyzing Intangible Resources,Intangible Assets and Intangible Capital

由于现行财务会计体系没有充分考虑表外无形资产的价值贡献,使得财务管理的理论和实践存在许多局限性。本文在分析现行财务系统缺陷的基础上,首先对无形资源、无形资产和无形资本的概念进行辨析,然后从财务与战略相融合的视角分析和论述无形资产的规划和管理,并提出无形资产财务战略体系的简要框架,以期为现代财务管理理论与实践的发展拓展新视野,提供新思路。

Since present financial accounting system does not fully consider the value of off- balance- sheet intangible assets,there are many limitations in the theories and practices of financial management. Based on the shortcomings of the current financial system,this paper discriminates the concepts of intangible resources,intangible assets and intangible capital. And then,we discuss the management of intangible assets from financial and strategic perspective. To provide new ideas for the financial management,we propose a simple framework of intangible assets and financial strategy system.