摘要
无形资产的管理与核算是一个新兴领域,无形资产在每个企业中发挥着越来越重要的作用,应该加强对无形资产的界定、核算及计价等管理。
The administration and account of intangible capital is a new field, the intangible capital plays more and more importance in every enterprise and we should strengthen the administration and account of intangible capital.
出处
《湖北财经高等专科学校学报》
2003年第6期50-51,共2页
Journal of Hubei College of Finance and Economics