摘要
我国大多数企业目前只是开始重视现行准则纳入会计核算的无形资产管理,通常忽视一些不能纳入会计核算体系的无形资产的管理,给企业造成了不必要的损失。基于非会计核算视角,泛无形资产包括狭义无形资产与企业能力,加强无形资产的泛化管理,提高企业将各种资源组合起来完成一定任务的能力,必将促进企业可持续发展。
At present most companies only begin to pay attention to the intangible assets management based on financial accounting system,while ignoring the management of the intangible assets not being confirmed,measured in term of accounting standard for business enterprises in China.That may cause an unnecessary loss for company.Based on generalized management,intangible assets include the strict intangible asset and sustainability.If we pay attention to the generalized management of intangible assets and improve enterprises＇ ability of combination of various resources to complete a task,sustainable development of enterprises will be promoted.
出处
《皖西学院学报》
2010年第4期73-75,共3页
Journal of West Anhui University
关键词
无形资产
会计核算
泛化管理
intangible assets
accounting
generalized management
