对知识经济时代无形资产会计计量的探讨  

A DISCUSSION ABOUT ACCOUNTING MEASUREMENT ON INTANGIBLE ASSETS IN THE AGE OF KNOWLEDGE-BASED ECONOMY

作　　者：陶丽帆[1] 谢员珠[1] 

机构地区：[1]西南农业大学经济管理学院,重庆400716

出　　处：《西南农业大学学报（社会科学版）》2004年第3期62-64,共3页Journal of Southwest Agricultural University:Social Science Edition

摘　　要：知识经济时代 ,无形资产地位日益上升 ,现行的无形资产会计计量在计量范围、计量方法及计量基础方面均受到了挑战 ,本文通过对各种计量属性的比较 ,探讨了无形资产理想的计量属性 。In the age of knowledge-based economy, the position of intangible assets has been enhanced day by day. The current accounting estimation on intangible assets has been challenged in various aspects: in the field, the ways and the foundation of measurement. This paper compares various ways of estimation of intangible assets, proposes an ideal accounting measurement and puts forward feasible methods for the measurement of the intangibles.

关 键 词：知识经济 无形资产 历史成本 公允价值 

分 类 号：F234.4[经济管理—会计学]