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《Journal of the Postgraduate of Zhongnan University of Economics and Law》 2010-01
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Intangible Asset:Weapon Of the World'sThird Capital Expansion──Review of Accounting Research of Intangible Assets

Tang Xiangxi (School of Accounting,,Zhongnan University of Economics and Law,,Wuhan 430074,China)  
Through combing research results of intangible assets,this paper shows that intangible assets is the weapon for world's third capital expansion. Meanwhile,with the acceleration of global economic integration,the formation path of enterprise value had changed,from the assets transfer of tangible value to the value creation of intangible assets. This article also believes that as the in-depth study of accounting problems of intangible assets,in current and future period of time,there are ten questions need to be studied.
【Fund】: 教育部人文社科重点研究基地重大项目:“企业知识资产价值贡献测度研究”(批准号:08JJD820177)的阶段性成果
【CateGory Index】: F275
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