宏观视角下无形资产的创新与发展研究  

Innovation and Development of Intangible Assets: A Macro Perspective

作　　者：于玉林[1] 

机构地区：[1]天津财经大学会计学系,天津300222

出　　处：《会计与经济研究》2016年第2期67-84,共18页Accounting and Economics Research

摘　　要：在全球经济一体化的环境下,要基于宏观视角树立无形资产新观念,从局限于企业无形资产的研究,跨入对国家层面无形资产的研究。宏观层面的无形资产是大无形资产,包括两大类:规定会计核算类和非规定会计核算类,或知识产权类和非知识产权类。从大无形资产思维出发,强化对知识产权理论与应用的创新研究,关注对其他无形资产的开拓创新研究。全球化推动无形资产国际化,要明确无形资产国际化的内容,制定无形资产国际化战略,创新开拓无形资产,从而促进经济社会发展。In the environment of economic globalization,we need to take a macro-perspective and establish a new concept of intangible assets. The research should not be limited to the intangible assets of a firm but be shifted to the national level. Macro- level intangible assets include two categories： assets with and without accounting provisions,intellectual assets and non- intellectual ones. Bearing the mind of macro intangible assets,we need to strengthen the innovative research on both the theoretical development and application of intellectual property rights,and pay more attention to exploration of other intangible assets. Since the globalization speeds up the internationalization of intangible assets,we need to clarify the content of the globalization of intangible assets,develop the internationalization strategy of intangible assets,and explore the new intangible assets,thus promoting the economic and social development.

关 键 词：无形资产 大无形资产 知识产权 大数据 无形资产国际化 

分 类 号：F234.4[经济管理—会计学]