發(fā)布時(shí)間：2018-05-07 01:02

  本文選題：創(chuàng)新資產(chǎn) + 無(wú)形資產(chǎn)��； 參考：《會(huì)計(jì)與經(jīng)濟(jì)研究》2017年02期

【摘要】：探究創(chuàng)新、資產(chǎn)和無(wú)形資產(chǎn)的歷史演進(jìn)過程獲得啟示:在經(jīng)濟(jì)結(jié)構(gòu)優(yōu)化升級(jí)和創(chuàng)新驅(qū)動(dòng)作為發(fā)展動(dòng)力的經(jīng)濟(jì)背景下,創(chuàng)新資產(chǎn)已成為無(wú)形資產(chǎn)的主要表現(xiàn)形式。在以經(jīng)濟(jì)學(xué)新增長(zhǎng)理論、企業(yè)能力理論和企業(yè)增長(zhǎng)理論作為創(chuàng)新資產(chǎn)的理論基礎(chǔ)上,指出創(chuàng)新是無(wú)形資產(chǎn)的核心,是競(jìng)爭(zhēng)力的主要來(lái)源,是國(guó)家驅(qū)動(dòng)發(fā)展戰(zhàn)略之一;進(jìn)而將創(chuàng)新資產(chǎn)定義為特定產(chǎn)權(quán)主體控制的、通過創(chuàng)新為該經(jīng)濟(jì)主體獲得長(zhǎng)期競(jìng)爭(zhēng)優(yōu)勢(shì)、并最終實(shí)現(xiàn)經(jīng)濟(jì)價(jià)值和社會(huì)價(jià)值的異質(zhì)性資源和能力。基于此,將創(chuàng)新資產(chǎn)劃分為五類:科研創(chuàng)新、組織創(chuàng)新、市場(chǎng)創(chuàng)新、人力創(chuàng)新和財(cái)務(wù)創(chuàng)新,從而凸顯創(chuàng)新資產(chǎn)在會(huì)計(jì)中的重要地位——核心競(jìng)爭(zhēng)力來(lái)源于無(wú)形資產(chǎn),無(wú)形資產(chǎn)的核心始于創(chuàng)新資產(chǎn),創(chuàng)新資產(chǎn)是無(wú)形資產(chǎn)對(duì)特定產(chǎn)權(quán)主體的重要貢獻(xiàn)。在創(chuàng)新驅(qū)動(dòng)發(fā)展戰(zhàn)略和知識(shí)產(chǎn)權(quán)強(qiáng)國(guó)戰(zhàn)略的指引下,會(huì)計(jì)理論的概念界定及準(zhǔn)則規(guī)范要與時(shí)俱進(jìn)。
[Abstract]:The historical evolution process of exploring innovation, assets and intangible assets is Apocalypse: under the economic background of the optimization and upgrading of economic structure and the driving force of innovation, the innovation assets have become the main forms of intangible assets. In the theory of new economic growth, the theory of enterprise capacity and the theory of enterprise growth as the theory of innovation assets On the basis of it, it is pointed out that innovation is the core of intangible assets, the main source of competitiveness, and one of the national development strategies, and then to define the innovative assets as the control of the specific property rights subject, and to achieve the long-term competitive advantage for the economic subject and ultimately realize the heterogeneous resources and abilities of economic value and social value. Therefore, the innovative assets are divided into five categories: scientific research innovation, organizational innovation, market innovation, human innovation and financial innovation, which highlights the important position of innovative assets in accounting. The core competitiveness comes from intangible assets. The core of the intangible assets begins with innovative assets, and the creation of new assets is an important contribution of intangible assets to the subject of specific property rights. Under the guidance of innovation driven development strategy and powerful strategy of intellectual property rights, the concept definition and norms of accounting theory should keep pace with the times.

【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;中南財(cái)經(jīng)政法大學(xué)知識(shí)產(chǎn)權(quán)研究中心;
【基金】：國(guó)家社會(huì)科學(xué)基金重大項(xiàng)目(12&ZD044) 教育部人文社會(huì)科學(xué)重點(diǎn)研究基地重大項(xiàng)目(13JJD630012)
【分類號(hào)】：F273.1;F275
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本文編號(hào)：1854683