无形资产计量

构建现代大学无形资产计量模型

Construct Measure Model of Intangible Property of Modern University

基于分类特征视角的无形资产计量研究

Research on Accounting Measurement of Intangible Assets Based on the Viewpoint of Classified Characteristics

无形资产计量与股票定价&来自中国证券市场的经验证据

An empiric analysis of the association between the measurement of intangible assets and stock prices

在此基础上提出无形资产计量的成本特征与假设前提；

According to these , the paper puts forward to the cost characteristics and assumptions about intangible assets .

第三章，在对国内外无形资产计量准则和方法进行比较分析的基础上，设计相关指标体系对其价值进行计量，并对其后续计量提出相关改进建议。

Chapter 3 compares and analyzes the intangible criteria and methods of measurement at home and aboard , then designs related indicators to measure its value , and puts forward suggestions for the improvements of its subsequent measurement .

从价值特征来完善内部自创无形资产的计量

Perfect Measurement in Internal Self-Development Intangible Assets Based on Value Features

关于我国自创无形资产价值计量的反思

Reflection over the Value Measurement of Intangible Assets created by China

价值链分析在无形资产确认计量中的运用

The exercise of value chain in the intangible assets recognition and measurement

第三部分，无形资产的计量。

Measurement of the intangible assets .

在不断完善现有历史成本计量基础的前提下，结合使用公允价值对无形资产进行计量；

To measure intangible assets by using the fair value on the basis of continuous improvement in current historical cost measurement ;

而自创无形资产的计量方法也有所创新，如市场基础定价法和经济价值定价法。

The measurement methods of self-created intangible assets bring forth new ideas , such as market based pricing or pricing based on economic value .

我国自创无形资产价值计量的方法进行反思，在借鉴国际经验的基础上，提出改进我国自创无形资产价值计量方法的建议。

This paper reflects over the method of intangible assets value measurement , and takes the international experiences as reference , further put forward some suggestions to improve the value measuring method of intangible assets created by China .

有必要在现代大学评价指标体系的基础上，构建现代大学无形资产商誉计量模型，同时也可以按企业化标准构建现代大学无形资产商誉计量模型。

It is necessary to construct measure model of intangible property of modern university on the basis of evaluation target system of modern university . It is also able to construct measure model of intangible property of modern university according to enterprise standard .

国内外研究概况表明，无形资产价值计量和报告方面存在缺陷，给高新技术企业带来了融资困难等严重后果。

The domestic and foreign researches show that the defects of the measurement and report of the intangible assets have brought serious consequences to the high-tech enterprises . Therefore , this article firstly reviews the literature about the value measurement and reporting of intangible assets .

针对中国加入WTO并逐步与国际会计接轨，提出自创无形资产确认和计量的一点意见，并和国际会计准则进行比较，提出建议。

In view of China joining the WTO and with international accounting , this article will describe the self-created confirming and measuring method for the invisible assets , and comparing the international accounting standard , and give some suggestion .

软件生产企业无形资产的价值计量

The Value Estimation of the Intangible Assets of Software Producer

谈无形资产的会计计量

On the Accounting Measurement of Invisible Assets

因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。

We hope to make some suggestions on intangible assets accounting by making research on intangible assets recognition and measurement .

在智力资本研究的基础上，把实物期权列入无形资产确认与计量范畴将有利于企业价值的真实反映。

It is more likely to reflect the real value of business enterprises to take real option intangible assets into the category of intangible assets .

本文从知识经济特征出发，对无形资产概念和计量范畴的拓展，对无形资产的地位及其确认条件进行有益探讨；

The paper , starting from knowledge economy characteristics , discusses the expansion of intangible assets concept and measurement categories , the position of intangible assets and recognition condition .

无形资产及其确认与计量

Invisible Assets and Its Confirmation and Counting

会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。

The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets .

接下来，本文沿着现行无形资产会计确认与计量上的缺陷，而在知识经济下这种确认与计量是不适用的，需要改进这样一个思路展开论述。

Then , this article focus on " The flaw in the confirm and measurement of present intangible asset accounting , but in the knowledge economy this kind of confirmation and the measurement is not suitable , needs to be improved " this kind of mentality to launch the elaboration .

文章论述了无形资产的确认、无形资产计量以及无形资产核算的新思路。

The article discusses the confirmation of intangible assets , intangible assets measurement , and new the ideas of intangible assets accounting .

无形资产减值测度是无形资产后续计量的重要理论和实务问题，它直接关系到企业无形资产减值准备的计提和利润质量。

The measuring of intangible assets devalue is an important part of intangible assets subsequent measurement in theory and practice , bearing on the drawing of intangible assets devalue preparation and the quality of income .

无形资产的新准则在关于无形资产的确认、计量、研究开发费用等方面都发生了较大的变化。

Intangible assets of the new guidelines on the recognition of intangible assets , measurement , research and development costs , and so on have taken place in the larger changes .