摘要
创新是人类社会发展的永恒话题,是社会经济得以持续发展的核心驱动力。高科技行业作为一种知识、技术密集的行业,更应该高度关注其创新能力,关注其对无形资产的投入力度。美国、日本等发达国家对无形资产的投入力度较大,其无形资产在数量和质量方面都比中国要好。对于中国高科技行业而言,其无形资产的主要构成部分是技术性含量低的土地使用权,对专利、非专利技术等投资不足。高科技行业这种不合理的无形资产构成结构会对其银行借款金额造成影响,银行对于无形资产的不同构成有不同的反应。
Innovation is the eternal topic of social development and the core driving force of sustainable development. As knowledge and technology intensive industry, the high-tech industry should pay much attention to its innovation ability and its intangible asset investment. The United States, Japan and other developed countries have made big investment in intangible assets. And their intangible assets are better than China both in quality and quantity aspects. For the China＇s high-tech industries, the main component of the intangible asset is land-using right with low technical content. They don＇t have enough investment in patent and non-patent technology. This irrational structure of intangible assets will affect bank loans and the bank has different reaction to different components of intangible assets.
作者
何湘
HE Xiang(School of Accounting, Zhongnan University of Economics and Law, Wuhan 43007)
出处
《财务与金融》
2016年第5期15-20,26,共7页
Accounting and Finance
关键词
创新
无形资产
高科技行业
银行借款金额
Innovation, Intangible Assets, High-tech Industry, Bank Loan
