摘要
知识经济条件下 ,无形资产成为企业最重要的经济资源之一 ,是企业核心能力的主要载体。我国企业无形资产的管理仍处于相对较低的水平 ,这已经严重阻碍了企业的长远发展。因此 ,企业应规范无形资产的会计核算 ,完善无形资产的评估机制 ,建立健全无形资产的管理体系 。
Under the intellcotual economic condition,the intangible asset has become one of the most important economic sources of the enterprises.At present,the home intangible asset management is still in a lower level and it has seriously obstructed the development of the enterprises.So,we should standard the accounting of the enterprises intangible asset,perfect the appraisal rules and build the most perfect management system to impriove out management level about the intangible asset.
出处
《陕西经贸学院学报》
2001年第5期49-51,共3页
Journal of Shaanxi Economics and Trade Institute