论文部分内容阅读
随着计算机和网络技术的发展,信息作为生产力的一种最具活力的新型要素,在企业的生产经营中扮演着越来越重要的角色。信息资产作为企业资产的重要组成部分,能为企业创造财富。为加强信息资产的价值管理,充分发挥信息创造经济效益的作用,如何从会计的角度对信息资产进行确认和计量正成为会计界亟待解决的问题。一、网络经济环境下的信息资产1.信息资产。通常人们把计算机和一些网络通讯设备以及数据的存储介质看做信息资产,而把参与企业生产经营云做管理过程的一些书面技术资料、企业提供的优质服务、组织创建的先进管理信息系统以及企业长期形成的良
With the development of computer and network technology, information, as one of the most dynamic and new elements of productivity, plays an increasingly important role in the production and operation of an enterprise. As an important part of corporate assets, information assets can create wealth for enterprises. In order to strengthen the value management of information assets and give full play to the role of information in creating economic benefits, how to confirm and measure information assets from an accounting perspective is becoming an urgent problem to be solved in the accounting field. First, the information environment under the network economy 1. Information assets. Generally, people regard computers and some network communication devices and data storage media as information assets, and include some written technical materials involved in the management of the production and operation of the enterprises, excellent services provided by the enterprises, advanced management information systems organized by the enterprises, and enterprises Long-term formation of good