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dc.contributor.advisor曲晓辉
dc.contributor.author王翼虹
dc.date.accessioned2016-02-14T02:55:44Z
dc.date.available2016-02-14T02:55:44Z
dc.date.issued2007-06-27 10:52:54.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28604
dc.description.abstract随着高科技公司的大量涌现和知识经济时代的到来,对无形资产的计量与披露越来越重要。然而,随着无形资产重要性的日渐增长,财务报表中未入账无形资产也日益增多,如自创无形资产的研究与开发(R&D)支出以往仅能列为费用,但股票市场却反映这些无形资产的价值。 对比我国财政部2001年1月18日颁布的《企业会计准则──无形资产》和2006年2月15日颁布的修订后的《企业会计准则第6号──无形资产》,可发现我国会计准则对R&D支出费用化的会计处理从全部费用化转变为可部分资本化。大体上,过去的研究表明,将符合一定条件的研究与开发费用资本化比起全部费用化更具价值相关性。因而学术界普通认为新准则有...
dc.description.abstractIn this era of knowledge-based economy, as the hi-tech companies burgeon, it is more and more important for management to measure and disclose the intangible assets properly. However, the increase in the importance of intangible assets did not bring more intangible assets recognized in financial report. Research and development costs of self-developed intangible assets, for example, could only be ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=13837&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=15427
dc.subject研发费用
dc.subject市场价值
dc.subject实证研究
dc.subjectR&D
dc.subjectMarket Value
dc.subjectEmpirical Test
dc.title研究与开发费用对企业市场价值的影响
dc.title.alternativeResearch and Development Costs and the Market Value of Chinese Companies
dc.typethesis
dc.date.replied2007-06-09
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200411002


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