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基于无形资产的发展:无形资产与智慧资产的比较

发布时间:2019-01-17 15:56
【摘要】:在无形资产研讨中,有学者提出,智慧对于无形资产的发展至关重要,无形资产的称谓将为智慧资产所替代,因而引起人们的深思。通过对无形资产与智慧资产进行比较,发现其有相同点和不同点。无形资产≠智慧资产,勿需以智慧资产的称谓取代无形资产。从形式逻辑分析,"智慧资产"的称谓会使人产生误解;从无形资产国际化分析,"智慧资产"称谓不符合相关国际法规的规定;但从现实分析,"无形资产"与"智慧资产"各有特定规定,可并存使用。智慧是一种高级综合能力,可以开发与应用智慧大力全面地发展无形资产。
[Abstract]:In the study of intangible assets, some scholars put forward that wisdom is of great importance to the development of intangible assets, and the term of intangible assets will be replaced by intellectual assets, thus causing people to ponder deeply. Through the comparison of intangible assets and intellectual assets, it is found that there are similarities and differences between them. Intangible assets 鈮,

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