无形资产范围界定及其测算述评

Summary of Definition and Calculation of Intangible Assets

在“新经济”时代,无形资产是创新发展的重要因素,是驱动“新经济”增长的重要动能。虽然现有研究对无形资产已关注多年,但是仍未对无形资产范围界定达成一致,也缺少统一、细分的无形资产统计标准。本文系统梳理了国际组织、政府机构和学术界对无形资产范围的研究进展,并综述了无形资产测算方法、所采用的指标和数据等,分析无形资产测算存在的困难。以期为完善无形资产统计标准以及核算体系提供借鉴,为进一步研究无形资产对经济增长的影响提供参考。

In the era of the“new economy”,intangible assets are a decisive factor for innovation and development and an important driving force for the growth of the“new economy”.Although existing researches have paid attention to intangible assets for many years,there is still no consensus on the definition of intangible assets,and there is also a lack of unified subdivision of intangible assets statistical standards.This paper systematically combs the research progress of international organizations,government agencies and academia on the scope of intangible assets,and summarizes the measurement methods,indicators and data of intangible assets.The paper analyzes the difficulties existing in the measurement of intangible assets,in order to provide reference for improving the statistical standards and accounting system of intangible assets,and provide reference for further research on the impact of intangible assets on economic growth.