This paper proposes that the most essential feature of knowledge economy is the owing, deployment and creating of intelligence resources and incorporeal capital, whereas the major feature of knowledge economy is its creative personnel; 知识经济的特征中,最本质的是智力资源和无形资产的占有、配置及不断创新。创新人才是知识经济的主要特点。
On Incorporeal Capital Accounting Under New Economy Conditions 浅谈新经济条件下的无形资产会计
And on the basis of analyzing existing problems of stock financing, the innovation way of enterprise financing such as money-captial finance and incorporeal capital finance etc was proposed. 在分析股权融资存在问题的基础上,提出了企业融资方式的创新,如货币资本融资、无形资本融资,等等。
The competition of modern enterprises has transferred its core from price to image, and the corporate incorporeal capital has become one of the most important foundation stones for enterprises to survive and develop. 现代企业竞争,已从价格战转移到形象的较力之中,无形资产成为企业生存发展的重要基石之一。
In chapter two, the author studies the content and the signature system of corporate incorporeal capital and discusses how to overcome some domains of mistakes on their evaluation. 第二部分研究了我国企业无形资产评估的内容及其指标体系,分析了怎样克服我国企业无形资产评估中的误区。