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wu xing zi chan pei yu hui ji wen ti tan wei
Pages: 15-16
Year: Issue:  35
Journal: Finance and Accounting Monthly

Keyword:  研发投入无形资产利益相关者信息披露;
Abstract: 本文从利益均衡角度分析了研究与开发(R&D)活动各利益相关主体对于R&D投入会计归属的选择及对无形资产培育的影响,并提出了加强无形资产培育的对策。
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