无形资产的内核:创新资产的概念界定与分类研究  

The Core of Intangible Assets:A Study on the Definition and Classification of Innovative Assets

作　　者：张玉娟[1] 汤湘希[1,2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]中南财经政法大学知识产权研究中心,湖北武汉430073

出　　处：《会计与经济研究》2017年第2期62-77,共16页Accounting and Economics Research

基　　金：国家社会科学基金重大项目(12&ZD044);教育部人文社会科学重点研究基地重大项目(13JJD630012)

摘　　要：探究创新、资产和无形资产的历史演进过程获得启示:在经济结构优化升级和创新驱动作为发展动力的经济背景下,创新资产已成为无形资产的主要表现形式。在以经济学新增长理论、企业能力理论和企业增长理论作为创新资产的理论基础上,指出创新是无形资产的核心,是竞争力的主要来源,是国家驱动发展战略之一;进而将创新资产定义为特定产权主体控制的、通过创新为该经济主体获得长期竞争优势、并最终实现经济价值和社会价值的异质性资源和能力。基于此,将创新资产划分为五类:科研创新、组织创新、市场创新、人力创新和财务创新,从而凸显创新资产在会计中的重要地位——核心竞争力来源于无形资产,无形资产的核心始于创新资产,创新资产是无形资产对特定产权主体的重要贡献。在创新驱动发展战略和知识产权强国战略的指引下,会计理论的概念界定及准则规范要与时俱进。Exploring the historical evolution of innovation, assets and intangible assets, we have acknowledged that innovative assets have become the main manifestations of intangible assets in the context of economic structure optimization and innovation as the driving force of development. On the basis of the new growth theory of economics, the theory of enterprise competence and the theory of enterprise growth, we point out that innovation is the core of intangible assets, the main source of competitiveness and one of the state-driven development strategies. Thus, innovation is defined as a heterogeneous resource and capacity that is controlled by a particular property owner, through which the economic entity is able to gain a long-term competitive advantage and ultimately to achieve economic value and social value. Based on this definition, the innovation assets are divided into five categories including scientific research innovation, organizational innovation, market innovation, human innovation and financial innovation, to highlight the important position of innovative assets in accounting. That is, the core competitiveness comes from intangible assets, the core of intangible assets lies in innovative assets, and innovative assets are the important contribution of intangible assets to specific property rights. Under the guidance of innovationdriven development strategy and intellectual property strategy, the conceptual definition and standard specification of accounting theory should keep pace with the times.

关 键 词：创新资产 无形资产 创新能力 核心竞争力 企业价值 

分 类 号：F234.4[经济管理—会计学]