| 企业无形资产管理的制度创新 |
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| 引用本文： | 朱启明,王小双.企业无形资产管理的制度创新[J].系统工程,2004,22(8):52-54. |
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| 作者姓名： | 朱启明 王小双 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 针对我国企业无形资产管理中存在的制度冲突与制度缺失．从企业无形资产会计核算、投资、维护、绩效评价等方面对无形资产管理的制度创新进行较为全面系统的研究。
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| 关 键 词： | 无形资产管理 制度创新 制度冲突 制度缺失 |
| 文章编号： | 1001-4098(2004)08-0052-03 |
The Institutional Innovation in Enterprise Intangible Assets Arrangement |
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| ZHU Qi-ming,WANG Xiao-shuang.The Institutional Innovation in Enterprise Intangible Assets Arrangement[J].Systems Engineering,2004,22(8):52-54. |
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| Authors: | ZHU Qi-ming WANG Xiao-shuang |
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| Abstract: | The Position of intangible assets is becoming important in the new economic age, so It requires more on intangible assets management. In order to strengthen the Viability and the core competence in enterprise, this paper try to make (Overall) and systematic institutional arrangement for intangible assets management in some aspects such as accounting, (investment,) maintenance and performance evaluation. |
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| Keywords: | Intangible Assets Arrangement Institutional Innovation Institutional Conflict Institutional Absence |
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