【作者】 田昆儒； 万翔；

【Author】 Tian Kunru & Wan Xiang

【机构】 天津财经大学会计学系；

【摘要】 在市场经济的今天,无形资产对经济活动的促进作用日益显著,企业拥有无形资产的数量和质量是企业竞争力的标志,对于上市公司更是如此。本文通过对中国和美国三个行业的上市公司进行抽样,考察无形资产的比重、结构及相关信息,探索两国在无形资产会计问题上的差距所在,进而促进和推动我国无形资产会计理论研究。更多还原

【Abstract】 In market economy,intangibles have remarkable effect upon the economic activities. It symbolizes how many competing powers the company owns by its quantity and quality of the intangibles,especially for listed company. By means of sampling the Sino-US listed companies from 3 industrial fields,this article try to investigate the proportion,structure and related information about intangibles,and then explore what the difference is,moreover,promote the theoretical study on intangibles accounting in China.更多还原