请高手把下面一段话翻译成英文,谢谢

来源:百度知道 编辑:UC知道 时间:2024/05/08 05:02:29
知识经济时代对无形资产的认识

摘要:
无形资产作为一项重要的经济资源,它的存在对社会经济发展的推动作用是客观的、不容忽视的。当今社会正从工业时代向信息时代过渡,以知识和技术为依托的知识经济时代的来临,进一步提高了无形资产的重要作用。知识经济时代,知识经济对无形资产会计产生巨大影响。一方面,现有的会计学对无形资产的确认、计量、报告满足不了知识经济条件下的要求;另一方面,,知识经济下企业无形资产的范围大大拓展,因而无形资产的确认、计量、报告方面都将发生巨大变化。本文在借鉴无形资产学理论的基础上,分别对知识经济时代无形资产的确认、计量、信息披露和管理问题进行了论述。

关键词:知识经济 无形资产 会计 无形资产确认 无形资产计量 无形资产信息披露

Abstract:

Intangible assets as an important economic resource, and its existence on the role in promoting socio-economic development is an objective, can not be ignored. Today's society is moving from the industrial age to the information age the transition to knowledge and technology-based era of the knowledge-based economy, further enhance the important role of intangible assets. Era of knowledge economy, knowledge-based economy to have a great impact on the accounting of intangible assets. On the one hand, the existing accounting for intangible assets of the recognition, measurement, reporting conditions can not meet the requirements of a knowledge-based economy; On the other hand, knowledge-based economy enterprises greatly expand the scope of intangible assets, intangible assets and therefore the recognition, measurement, report will be a dramatic change. In this paper, drawing on intangible assets based on the theory, namely the era of knowledge economy intang