无形资产范围研究  

On Scope of Intangible Assets

作　　者：傅建设[1] 

机构地区：[1]天津商业大学商学院,天津300134

出　　处：《天津商业大学学报》2008年第6期60-63,共4页Journal of Tianjin University of Commerce

摘　　要：随着社会的发展,无形资产所包含的范围也在不断地发展变化。本文以历史发展为线索,分析并构建了知识经济条件下无形资产范围的框架"人"、"权"、"誉",并对其内涵加以诠释。这个框架的构建希望能对无形资产的研究有所贡献。With the development of the society, the scope of intangible assets is changing all the time. Based on the clue of historical development, the paper proposes the new frame of intangible assets including ＂human being＂, ＂right＂ and ＂goodwill＂ in modem times. The paper tries to contribute to the study of intangible assets to some extent.

关 键 词：无形资产范围 商誉 人力资本 

分 类 号：F230[经济管理—会计学]