JOURNAL OF ZHONGNAN UNIVERSITYOF ECONOMICS AND LAW

.5..15，2010

HIGHLIGHTS

Abstract:There are many differences in the measurement models between tangibles and intangibles.The key of tangibles’ measurement is to measure its economic value,while the key of intangibles’ measurement is to measure its role and its mechanism of action in the process of fulfilling enterprise’s objects.Single financial measurement is fit for tangibles’ measurement,while multi-dimensional comprehensive measurement is appropriate for intangibles’ measurement.The measurement models of two kinds of assets and their evolution are closely related to their different nature and their different mechanism of action in enterprises,and are the uniformity of purposeful measurement and factual measurement.

Keywords:Tangibles Assets； Intangibles Assets； Financial Measurement； Multi-dimensional Comprehensive Measurement