摘要
知识经济的到来，无形资产在总资产中占有的比例日趋增加，如何合理地对无形资产特别是自创无形资产价值进行计量已成为会计界关注的焦点。我国自创无形资产价值计量的方法进行反思，在借鉴国际经验的基础上，提出改进我国自创无形资产价值计量方法的建议。
With the arrival of knowledge economy, intangible assets take up an increasing proportion of the total assets. Therefore how to measure the value of intangible assets created by China has become one focus of the accounting world. This paper reflects over the method of intangible assets value measurement, and takes the international experiences as reference, further put forward some suggestions to improve the value measuring method of intangible assets created by China.
出处
《贵州工业大学学报（社会科学版）》
2004年第6期37-40,共4页
Journal of Guizhou University of Technology(Social Science Edition)
关键词
自创无形资产
价值计量
研究与开发
费用化
资本化
intangible assets created by China
value measuring
research and development
capitalization
