知识的资产特征与权利保护  

On the Knowledge's Assets Feature & Its Rights Protecting

作　　者：王君彩[1] 王淑芳[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《中央财经大学学报》2002年第12期56-59,共4页Journal of Central University of Finance & Economics

摘　　要：创新性的私人知识作为人类的智力成果 ,体现了资产的有用性和稀缺性特征 ,以及创新性、外部性、信息不对称性等资产特征 ,应将知识资产化并加以权利保护。本文对知识资产化的有关问题从经济学与会计学的角度进行了分析 ,希望籍此裨益于该问题的进一步研究。As a human being's intellectual result, creative private knowledge embodies the useful and scarce feature of assets, and also embodies some other features such as creative, externalities, information asymmetric, etc., so it is necessary to recognize it as an asset and protect its right. We have analyzed the problem of knowledge's assetilizing from the economic and accounting's view, and we hope it will benefit the research on this matter.

关 键 词：知识 资产特征 权利保护 经济学 会计学 信息不对称 创新性 

分 类 号：F062.3[经济管理—政治经济学]