无形资产的内核:创新资产的概念界定与分类研究

发布时间：2018-05-07 01:02

  本文选题：创新资产 + 无形资产　； 参考：《会计与经济研究》2017年02期

【摘要】：探究创新、资产和无形资产的历史演进过程获得启示:在经济结构优化升级和创新驱动作为发展动力的经济背景下,创新资产已成为无形资产的主要表现形式。在以经济学新增长理论、企业能力理论和企业增长理论作为创新资产的理论基础上,指出创新是无形资产的核心,是竞争力的主要来源,是国家驱动发展战略之一;进而将创新资产定义为特定产权主体控制的、通过创新为该经济主体获得长期竞争优势、并最终实现经济价值和社会价值的异质性资源和能力。基于此,将创新资产划分为五类:科研创新、组织创新、市场创新、人力创新和财务创新,从而凸显创新资产在会计中的重要地位——核心竞争力来源于无形资产,无形资产的核心始于创新资产,创新资产是无形资产对特定产权主体的重要贡献。在创新驱动发展战略和知识产权强国战略的指引下,会计理论的概念界定及准则规范要与时俱进。
[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.

【作者单位】： 中南财经政法大学会计学院;中南财经政法大学知识产权研究中心;
【基金】：国家社会科学基金重大项目(12&ZD044) 教育部人文社会科学重点研究基地重大项目(13JJD630012)
【分类号】：F273.1;F275
，

本文编号：1854683