Intangible asset statistics

Author: Cao Jinglin / Country:
Publisher:
Publish Date: 2006-07-01
Features: The concept of intangible assets was first proposed by Chinese scholar Yang Rumei in a book on accounting at the beginning of the 20th century. Over the past century, research on intangible assets has primarily focused on the micro-level issues of accounting, such as its valuation and management. Although Western scholars have explored patents, trademarks, and other components of intangible assets from the perspectives of economics and statistics, it was not until the release of the new national accounting system in 1993 that intangible assets became recognized as the third major asset alongside fixed assets and current assets, entering the macro accounting landscape. At that time, Chinese experts and scholars gradually realized the importance of intangible assets and began in-depth research. Institutions such as Tianjin University of Finance and Economics jointly initiated the establishment of an organization related to intangible assets—the Intangible Assets Research Association. Under the organization's efforts and the encouragement of Professor Yu Yulin, research on intangible asset statistics was gradually carried out, resulting in the publication of several papers on the statistical aspects of intangible assets in China. This book is based on the above foundation, through the organization of past data and further reflection, the collection and mining of new data, and the integration of current research achievements on intangible asset statistics. Its purpose is to introduce the history, theoretical foundations, data collection, organization, and analysis methods of intangible asset statistics, as well as the development status and data analysis of specific intangible assets. It summarizes the current state of intangible asset statistics in China and applies statistical methods to analyze China's intangible assets. The book consists of a total of 11 chapters.