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会计是社会的一个子系统,和谐社会需要建立和谐会计观,和谐会计观下需要无形资产的新理念。构建以无形资源为边界的无形资产开拓了无形资产的内涵和外延,对无形资源进行分类计量以及建立以无形资源为边界的无形资产的披露体系,是本文构建以无形资源为边界的无形资产的思路。
Accounting is a subsystem of society. A harmonious society needs to establish a new concept of harmonious accounting and harmonious intangible assets. Constructing intangible assets based on intangible resources opens up the connotation and extension of intangible assets, classifies and measures the intangible resources and establishes the disclosure system of intangible assets with intangible resources as the boundary. This article constructs the intangible assets with intangible assets as the boundary Ideas.