图书馆社会无形资产效益的资本化分析  

Analysis of the Capitalization of the Socio-Intangible Assets Benefits of the Library

作　　者：毛赣鸣[1] 

机构地区：[1]赣南师范学院,赣州341000

出　　处：《情报科学》2004年第4期419-422,427,共5页Information Science

摘　　要：概述社会无形资产 ;分析图书馆无形资产诸要素 ,引用知识资本理论和企业无形资产评估方法 ,评述图书馆社会无形资产效益的资本化过程。This paper gives an account of socio-intangible assets and makes an analysis of the essential factors of the intangible assets of the library.By using the theory of intellectual capital and the method of the assessment of the intangible assets of the enterprises,it expounds the capitalization process of the socio-intangible assets benefits of the library.

关 键 词：图书馆 社会无形资产 资产效益 资本化 知识资本 知识产权 资产评估 

分 类 号：G250[文化科学—图书馆学]