【摘要】 以资源基础理论为依托,从会计视角出发,对无形资产的异质性特点进行了分析。通过对财富500强企业以及18家美国科技类企业的固定资产、无形资产占比及利润变化趋势的分析对比,发现在新兴行业中,固定资产的地位已受到诸多因素的挑战,无形资产比值有了明显提高,并呈现出明显的逐年递增的趋势。无论从利润增长潜力的有限性还是从资源利用的不可再生性等方面,都证明了人类改变经济运行能耗模式的紧迫性。建议加大无形资产投资,为企业获得持久竞争优势构筑必要条件。更多还原

【Abstract】 From the accounting point-of-view,this paper analyses the features of the heterogeneity of intangible assets based on resource-based theory.After analyzing and comparing the fixed assets,intangible assets and profit changes in trends of the Fortune 500 enterprises and 18 enterprises of science and technology in the United States,we find that in the new businesses,the status of fixed assets is challenged by a number of factors,the ratio of intangible assets markedly improved and increases year after year.Either from the profits of the limited growth potential,or from the non-renewal of resources,we proved the urgency of changing the economic operation of human energy consumption patterns.Recommendations are given to increase investment in intangible assets to build a lasting competitive advantage.更多还原