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随着全球经济一体化和知识经济时代的来临,资产的重心从有形向无形转移,无形资产作为人民银行拥有的特殊资产项目具有无形资产不可替代的作用,且对人民银行的发展十分重要,如何完善无形资产管理,成为人民银行必须研究的重要课题,为了提高无形资产的使用效果,本文拟在界定人民银行无形资产内涵的基础上,就无形资产管理中存在的一些问题及解决对策进行探讨。一、无形资产的涵义与特点(一)无形资产的涵义对于什么是无形资产,国内外学术界有多种表述,但至今尚未
With the advent of global economic integration and knowledge-based economy, the focus of asset transfer from visible to intangible, intangible assets as an asset-specific project owned by the People’s Bank with irreplaceable role of intangible assets, and is very important for the development of the People’s Bank, how Improving the management of intangible assets has become an important subject that the People’s Bank of China must study. In order to improve the effectiveness of the use of intangible assets, this paper intends to explore some of the problems in the management of intangible assets and their solutions based on the definition of the intension of the PBC. First, the meaning and characteristics of intangible assets (A) the meaning of intangible assets For what is intangible assets, there are many expressions of academic circles at home and abroad, but so far not yet