摘要
概述社会无形资产 ;分析图书馆无形资产诸要素 ,引用知识资本理论和企业无形资产评估方法 ,评述图书馆社会无形资产效益的资本化过程。
This paper gives an account of socio-intangible assets and makes an analysis of the essential factors of the intangible assets of the library.By using the theory of intellectual capital and the method of the assessment of the intangible assets of the enterprises,it expounds the capitalization process of the socio-intangible assets benefits of the library.
出处
《情报科学》
CSSCI
北大核心
2004年第4期419-422,427,共5页
Information Science
