摘要
无形资产作为主要以知识形态存在的重要经济资源,在经济增长中起着至关重要的作用。本文分析了西方主要发达国家无形资产概况,重点分析了我国沪深两市高新技术上市公司无形资产的结构、投入效率和产出效率。进而,得出目前我国高新技术行业上市公司无形资产总量投入不足、结构不合理、研发投入欠缺等研究结论。
Intangible assets, which mainly exist in the form of knowledge, play a vital role in economic growth. This paper analyzes the intangible assets profile in major developed countries; focuses on the structure of intangible assets, input and output efficiency of listed companies in high-tech industry both from Shanghai and Shenzhen Stock Exchange. Finally draw the conclusion that intangible assets of high-tech corporations are in low level, the structure of intangible assets is irrational and R&D investment is deficient which should be drawn more attention.
出处
《会计研究》
CSSCI
北大核心
2013年第3期59-64,96,共6页
Accounting Research
基金
2010年教育部人文社会科学研究项目(项目编号:10YJA630022)的阶段性成果
