摘要
本文简要论述企业无形资产的特征、内涵及分类,并分析现阶段市场经济环境下企业无形资产的核算工作存在的问题及改进策略。通过本文的分析及研究,旨在促进市场环境下企业无形资产核算工作的进步发展。
This paper briefly discusses the characteristics,connotation and classification of intangible assets of enterprises,and analyses the problems existing in the accounting of intangible assets of enterprises under the current market economy environment and the improvement strategies.Through the analysis and research of this paper,the purpose is to promote the progress and development of enterprise intangible assets accounting under the market environment.
作者
杜小桃
Du Xiao-tao(Guangdong Vocational College of Industry and Commerce,Zhaoqing Guangdong,526040,China)
出处
《佳木斯职业学院学报》
2019年第1期283-284,共2页
Journal of Jiamusi Vocational Institute
关键词
市场经济环境
企业无形资产
核算工作
Market Economy Environment
Intangible assets of enterprises
Accounting work