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| Author: | Liu, Xishong |
| Title: | Exploration for the issues on invisible assets (original in Chinese) |
| Journal: | China Industrial Economics Research (c)
1994 : 5, p.27-28 |
| Index terms: | ASSETS CHINA |
| Language: | chi |
| Abstract: | The main contents of invisible assets stipulated by the new accounting system of China only include patent right, non-patent technology, trademark right, copyright, right of use of land and commercial reputation. This scope is too limited compared with the contents of invisible assets in the financial affairs in Western countries. This will bring about unfavorable influence on the integration of enterprises and joint ventures. |
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