从“小会计”到“大会计”的演变——近十年我国无形资产会计研究的梳理  

The Transformation from Specialized Accounting to General Accounting:A Review of Intangible Accounting Research in Recent Ten Years

作　　者：汤湘希[1] 沈将来 游宇 田正佳 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《会计与经济研究》2017年第5期63-75,共13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);中南财经政法大学研究生创新课题(2015B1106)

摘　　要：人类进入21世纪后,经济全球化不断加速,知识经济日益发展,企业竞争日趋激烈,在竞争优势的核心要素中,无形资产的地位日渐凸显。通过对2006-2015年国内权威期刊公开发表的关于无形资产研究的913篇相关文献进行梳理后,研究发现,近十年来,无形资产会计在研究主题、研究方法两方面都发生了显著变化。在研究主题方面,无形资产会计研究主要集中于基本理论研究、资本市场与无形资产价值相关性研究以及无形资产管理与价值评估等;在研究方法方面,无形资产研究方法呈现多样化趋势,实证研究和调查研究的运用程度显著提高。In the 21 stcentury,the corporations all over the world are faced with increasing competitions under the circumstance of the acceleration of economic globalization and the development of knowledge economy. Therefore,intangible assets are playing a more vital role in obtaining competitive advantages. The main purpose of this paper is to systemically conduct a literature review of ten-year papers published in the authoritative journals in the period of 2006-2015,being 913 papers total. The result demonstrates that this ten-year witnesses significant changes in both topics and methods in the research of intangible assets. As for research topics,the basic theory,capital markets and the evaluation and management of intangible assets attract more attention of scholars. Besides,the appliance of research methods presents multiplex tendency. Empirical study and survey study are frequently used than before.

关 键 词：无形资产 知识资产 智力资本 价值贡献 

分 类 号：F234.4[经济管理—会计学]