摘要
在无形资产的积累、发展过程中,会计问题十分重要。我国现行无形资产会计处理方式存在两大缺陷;排斥自我开发的无形资产和无形资产的确认不一致。应提高对无形资产的重视程度,建立无形资产信息系统,健全无形资产评估工作。
Accounting is very important in the process of accumulation and development of intangible asset. The present intangible asset system in our country has two defects: its self-exclusion and inconsistent identifications. So, we should establish information system and perfect assessment system for it.
出处
《山东行政学院山东省经济管理干部学院学报》
2004年第1期15-17,共3页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
无形资产
公计体制
缺陷
创新
intangible asset
accounting system
defects
innovation
