摘要
知识经济是以无形资产投入为主的经济 ,无形资产作为企业的一项重要资产 ,如何确认无形资产价值 ,特别是如何确认自创无形资产价值 ,怎样计量、采用哪种标准计量无形资产 ,无形资产价值摊销采用什么方法更能适应知识经济的需要等问题 ,就成为迫切需要解决的关键问题。本文集中探讨了在知识经济条件下如何进行无形资产会计信息处理的三个问题。
Intellectual economy is the economy that is mainly composed of the intangible assets.How to evaluate the intangible assets as the enterprise's important assets,especially how to evaluate the self-created intangible assets,with which standard to measure the intangible assets ,with which way to amortize the intangible assets in order to suit the intellectual economy are the questions that should be solved urgently. This article discusses four questions as how to handle the intangible assets accounting process.
出处
《现代财经（天津财经大学学报）》
2000年第12期20-24,37,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
知识经济
无形资产
会计处理
会计计量
Intellectual Economy Intangible Assets Confirm and Reconfirm Accounting Process
