發(fā)布時間：2018-05-07 01:02

  本文選題：創(chuàng)新資產 + 無形資產��； 參考：《會計與經濟研究》2017年02期

【摘要】：探究創(chuàng)新、資產和無形資產的歷史演進過程獲得啟示:在經濟結構優(yōu)化升級和創(chuàng)新驅動作為發(fā)展動力的經濟背景下,創(chuàng)新資產已成為無形資產的主要表現形式。在以經濟學新增長理論、企業(yè)能力理論和企業(yè)增長理論作為創(chuàng)新資產的理論基礎上,指出創(chuàng)新是無形資產的核心,是競爭力的主要來源,是國家驅動發(fā)展戰(zhàn)略之一;進而將創(chuàng)新資產定義為特定產權主體控制的、通過創(chuàng)新為該經濟主體獲得長期競爭優(yōu)勢、并最終實現經濟價值和社會價值的異質性資源和能力�；�于此,將創(chuàng)新資產劃分為五類:科研創(chuàng)新、組織創(chuàng)新、市場創(chuàng)新、人力創(chuàng)新和財務創(chuàng)新,從而凸顯創(chuàng)新資產在會計中的重要地位——核心競爭力來源于無形資產,無形資產的核心始于創(chuàng)新資產,創(chuàng)新資產是無形資產對特定產權主體的重要貢獻。在創(chuàng)新驅動發(fā)展戰(zhàn)略和知識產權強國戰(zhàn)略的指引下,會計理論的概念界定及準則規(guī)范要與時俱進。
[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】： 中南財經政法大學會計學院;中南財經政法大學知識產權研究中心;
【基金】：國家社會科學基金重大項目(12&ZD044) 教育部人文社會科學重點研究基地重大項目(13JJD630012)
【分類號】：F273.1;F275
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本文編號：1854683