摘要
知识经济时代 ,无形资产是企业的核心资产。本文采用改进的层次分析法 ,利用分数标度构造判断矩阵确定单项无形资产的贡献率。本文采用量化方法 ,将单项无形资产的贡献从无形资产的整体贡献中分离出来。这样做有利于经营者进一步明确无形资产贡献的构成以及各项无形资产的贡献 ,从而为正确进行无形资产的投资决策提供依据。
In the economic era, intangible asset is the core asset of an enterprise. This paper takesthe improved AHP as its main research method which adopts the fraction sign to construct the estimated matrix in order to separate the contribution of single intangible asset from that of the collectivity. The practice is beneficial for the managers to assure the structure of intangible assets 'contribution and to provide sound foundation for correct investment decision of single intangible asset.
出处
《山东财政学院学报》
2004年第5期54-56,共3页
Journal of Shandong Finance Institute
关键词
无形资产
层次分析
贡献率
intangible asset
AHP
contribution ratio
