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dc.contributor.advisor陈少华
dc.contributor.author郑黎星
dc.date.accessioned2016-02-14T02:47:33Z
dc.date.available2016-02-14T02:47:33Z
dc.date.issued2012-09-19 11:20:49.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28870
dc.description.abstract人类步入二十一世纪的知识经济时代,知识已经成为生产力发展的重要投入要素。由知识资源投资所形成的知识资本已超越物质资本,在人类的经济生活中发挥出越来越重要的作用,与人的知识及其积累并由此派生的人力资本有内在价值联系的无形资产在企业总体资产价值中所占的比例日益扩大,无形资产管理问题正日益成为人们重点关注的话题,所以对无形资产价值管理研究有着重要的现实意义。 本文针对知识经济条件下无形资产的大量涌现所呈现出的新特点与新问题,结合相关的经济学、会计学与管理学理论,在评析传统模式的无形资产及其相关会计理论的基础上,就重新认识无形资产的形成机理、重新界定无形资产的边界、内含与定义、系统性构筑知识经济条件...
dc.description.abstractUnder knowledge-base economy in 21th century, knowledge has become an important factor-input in the productivity development. Knowledge capitals based on investment of knowledge resources have played a more and more important role in the economic environment than physical capitals. Intangible Asset (IA) which is strongly related to the human knowledge accumulation and human capitals resulting from...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=32571&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=37067
dc.subject知识经济
dc.subject无形资产
dc.subject价值管理
dc.subjectKnowledge-based Economy
dc.subjectIntangible Asset
dc.subjectValue Management
dc.title知识经济条件下的无形资产价值管理研究——基于一个拓展的理论框架
dc.title.alternativeValue Management of Intangible Assets under Knowledge-based Economy—Based on An Extended Thoretical Framework
dc.typethesis
dc.date.replied2012-06-02
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:B200411008


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