As knowledge economy in our country continually develops in depth, invisible assets have become one of the most important resources to run a college and university. 随着我国知识经济的不断深入和发展,无形资产已经成为高校一种重要的办学资源。
During the development of enterpriser, the invisible assets will be the very important role, and also is the one of the important assets. 而无形资产对企业发展起着关键性作用,将成为企业很重要的资产。
On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax. 摘要文章从事业单位核算基础出发,对事业单位存货非正常损失、接收资产捐赠及所得税等3种具体会计业务的处理提出了修改意见。
Coupling invisible assets, intensifying process management and cultivating talents cooperatively; 联结无形资产,强化过程管理,合作培养人才;
On the Unstandardized Phenomena in the Appraisement of Invisible Assets and Their Countermeasures; The causes of academic anomie and the analysis on its preventative mechanism 无形资产评估中的失范现象及其防范对策高校学术失范现象的动因与防范机制分析
In accordance with the economic legal characteristics of the objects of investment property and the existing physical forms, the objects of investment property can be classified as currency assets, non-currency physical assets and non-currency invisible assets. 按照投资财产客体的经济法律性质和存在的物质形态,可分为货币财产、非货币有形财产和非货币无形财产。
Exchanging market about property rights, however, become more active and normal in our country, it gives more opportunities for the development of the invisible assets. 但随着我国加入WTO后,我国产权交易市场变得更为活跃和规范,这就为无形资产评估的发展提供了更多的发展机遇。
The article discussed contents of auditing for invisible assets. 文章重点阐述了无形资产审计内容。
This paper analyses on the main manifestations and causes of the wastage of state-owned invisible assets, and puts forward some preventives. 文章分析了国有无形资产流失的主要表现形式及原因,并提出了防止措施。
The new economy era gives completely new contents to the cost management, which are quite different from the contents of traditional cost management, such as management of human resources cost, management of invisible assets cost, management of social responsibility cost, etc. 新经济时代赋予成本管理以完全不同于传统成本管理的全新的内容,如人力资源成本的管理、无形资产成本的管理、社会责任成本的管理等。
Value Management of the Invisible Assets in Enterprise 企业无形资产的价值管理研究
Invisible assets in the department will be bring into play gradually. 部门的无形资产将逐渐发挥出来。
Credit is also the invisible assets for tobacco industrial enterprises in the whole country. 信用也是全国烟草工商企业的无形资产。
As the invisible assets of company, brand has already and will continuously make value for it. This can indicate that Brand Equity indeed exists. 品牌作为企业重要的无形资产,已经并且将持续为企业创造价值,这说明品牌的价值确实存在,从上个世纪80年代起,国内外学者对品牌的内涵、品牌价值的评估进行了广泛研究。
A brand is a symbol which can be used to distinguish one commodity or one organization from another, and is also important invisible assets which can indicate culture and values of an enterprise. 品牌是一种用以区别不同商品或组织特色的一种标志性符号,品牌体现着一个企业的文化及价值观念,是企业重要的无形资产。
This text has analyzed influence factor of value and suitable assessment method to strengthen state-run invisible assets assessment to this phenomenon mainly. 本文主要针对这一现象分析了加强国有无形资产评估的意义及其价值影响因素和适用的评估方法。
This text not only offers theory support and consult for widely studying invisible assets development strategy in Hebei in the future, also has certain direction significance to invisible assets development practice, this has established the foundation to strengthen the competitiveness of Hebei both at home and abroad. 本文不仅为今后河北省更为广泛地开展无形资产发展战略研究提供理论支持和参考,还对无形资产发展实践具有一定的指导意义,这对增强河北省的国内国际竞争力奠定了基础。
This article discusses about the innovations of the invisible assets accounting in the new period of knowledge economy. 本文从几个方面谈了新知识经济时期无形资产会计的创新。
On the value and price of invisible assets 无形资产的价值和价格
The new changes of financial management include caring for human, taking the invisible assets as the matter of priority, considering Law of Intellectual Property Rights as the legal guarantee for the enterprise financial management and attaching great importance to the network financial affairs and IT financial management. 其中财务管理的新变化有:以人为本,以无形资产作为理财的重点,以知识产权法作为企业财务管理的法律保证,重视网络财务和信息理财观念。
Applied Research on Evaluation of Human Resource as Invisible Assets 作为无形资产的人力资源评估方法应用研究
Therefore, for enterprises which find themselves in fierce market competition, it is vital how to correctly measure the input value and the output value of invisible assets, and it is vital how to choose the right method for measurement. 因此,对于在激烈市场竞争中的企业来说,如何对无形资产的投入价值和产出价值进行正确的计量,选择正确的计量方法是非常重要的。
Now, a special problem faced is the influence factors of the invisible assets valuation during economy transformation, including legal environment, capital market and the course of system reform, etc. 目前面临着的一个特殊课题,就是要研究在转型经济时期对无形资产评估的影响因素,笔者认为这些因素包括法律环境、资本市场及体制改革的进程等等。
This article analyzes the questions and counter-measures of invisible assets audit. 文章分析了无形资产审计中存在的问题,并提出了相应对策。
The third new point: The replacement cost of invisible assets evaluation has been improved. 创新点之三:改进了对科研设计单位无形资产评估的重置成本法。
With the development of knowledge economy, the proportion of invisible assets against assets is becoming larger and larger. 知识经济条件下,企业无形资产占总资产的比例越来越大。
Invisible assets are an important part of enterprise capital and also a necessary economical element during the running of enterprise and are playing an increasingly dominant role in wealth creation. 无形资产是企业资产中的一个重要组成部分,是企业生产经营中不可缺少的一种经济要素,在企业价值创造中发挥越来越重要的作用。
Trademark is invisible assets and powerful weapon of the core competitiveness of enterprises. 商标是企业的无形资产和核心竞争力的有力武器。
The mold and dissemination of tourism image in a way means that the expansion of economic efficiency and market which is the key element to attract tourists and is the huge wealth and invisible assets of tourism city. 旅游形象的塑造和传播,在某种程度上意味着经济效益和市场范围的扩张,它是激发游客出游的关键驱动因子,是旅游城市的巨大财富和无形资产。