摘要
随着知识经济时代的到来,无形资产在社会资产中的比重日益增大,在经济发展过程中的作用也不断加强。加强无形资产内部控制的对策,包括加强组织规划控制、授权批准控制、会计系统控制、人力资源控制、无形资产保全控制和无形资产内部审计控制等。
In a knowledge economy era, intangible assets play more and more important roles. Neither do we pay enough attention to intangible assets nor to internal control. The first part of the article describes the significance of the internal control in the practice of intangible assets management and auditing, and then analyzes aims and standards, finally gives some advice on how to improve the internal control.
出处
《山东行政学院山东省经济管理干部学院学报》
2004年第2期99-101,共3页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
