| 知识经济对当前企业无形资产会计的影响 |
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| 引用本文： | 米立方,吴芝芬. 知识经济对当前企业无形资产会计的影响[J]. 西安工程科技学院学报, 2000, 14(2): 151-153 |
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| 作者姓名： | 米立方 吴芝芬 |
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| 作者单位： | 西北纺织工学院经济管理系!陕西西安710048 |
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| 摘 要： | 以知识经济这种新经济形态的要求为依据 ,论述了传统会计对无形资产反映的局限性 ,指出当前企业会计应充分考虑这一时期无形资产的特殊性 ,并提出了相应的变革措施 .
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| 关 键 词： | 知识经济 传统会计 无形资产 |
| 修稿时间： | : |
The impact of knowledge economy on current intangible assets accounting of enterprise |
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| MI Li-fang,WU Zhi-fen. The impact of knowledge economy on current intangible assets accounting of enterprise[J]. Journal of Xi an University of Engineering Science and Technology, 2000, 14(2): 151-153 |
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| Authors: | MI Li-fang WU Zhi-fen |
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| Abstract: | Based on the requirements of knowledge economy as a new economic formation,This paper discusses the limitations which the traditional accounting discloses.It is also pointed out that current enterprise accounting should fully consider the particularity of intangible assets in this period.Finally it gives some suggestions for accounting changes. |
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| Keywords: | knowledge economy traditional accounting intangible assets |
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