试论企业改制过程中无形资产的剥离  

On the separation of intangible assets during the process of the transformation of enterprises system

作　　者：明丽[1] 

机构地区：[1]东北林业大学,黑龙江哈尔滨150001

出　　处：《黑龙江财专学报》2001年第5期42-44,共3页Learned Journal of Heilongjiang Finance College

摘　　要：资产剥离是企业发展战略的合理选择 。The separation of assets is a reasonable choice for the development strategy of enterprises.The separation of intangible assets has different features and contents under the various ways of transforming the enterprises system.

关 键 词：企业改制 无形资产 资产剥离 

分 类 号：F273.4[经济管理—企业管理]