摘要
近年来，随着经济的飞速的发展，科学技术知识在当今社会中的作用越来越明显，地位越来越重要。知识经济的时代正逐步向我们走来，在科学技术就是第一生产力的指引下，科学技术作为无形资产占整个社会资产的比重显著增强，科技知识和技术在经济发展过程中起着关键性的作用。
In recent years, with the rapid development of economy, science and technology plays vital roles in today＇s society. The period of knowledge-based is coming , with the guidance of science and technology is the primary productive force, the proportion of science and technology accounts for the whole society assets has greatly improved as a role of intangible assets, so science and technology also plays critical roles in the process of economic development.
出处
《内江职业技术学院学报》
2009年第3期64-68,共5页
Journal of Neijiang Vocational & Technical College
关键词
无形资产
确认摊销
评估期权
定价
Intangible assets
Verification
Amortization
Evaluation
Option pricing
