摘要
知识资产是知识经济形态下企业价值增值的主要动因,是企业的核心竞争力,是企业内部的契约制度安排。知识资产的概念内涵为知识资产的会计确认与计量确立了科学理论基础。
In the background of knowledge economy, knowledge assets is an essential motive of the increase of enterprise value. It is the kernel competitive forces for enterprises, and the bond institutional arrangement for enterprises. The concept of knowledge assets has set up a scientific base for the account recognition and account measurement of knowledge assets.
出处
《德州学院学报》
2006年第3期31-35,共5页
Journal of Dezhou University
基金
山东省哲学社会科学规划项目(05BJZ20)
关键词
会计
知识资产
企业
accounting
knowledge assets
enterprise
