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在经济全球化背景下,企业无形资产的重要性凸显,其重要程度甚至超越了实物资本和货物资本。与固定资产一样,对无形资产的管理同样离不开对其价值流量和存量的测试。本文就企业财务会计中无形资产的计量与处置展开探讨。
In the context of economic globalization, the importance of intangible assets of enterprises highlights its importance even beyond the physical capital and goods capital. Like fixed assets, the management of intangible assets can not be separated from the testing of its value flow and stock. This article discusses the measurement and disposal of intangible assets in enterprise financial accounting.