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基于国有企业改制的无形资产管理

Managed Intangible Assets of the State-owned Enterprises Following the System Rebuilding

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【作者】 李岩波

【Author】 LI Yan-bo(Zhengzhou University,Zhengzhou 450052,China)

【机构】 郑州大学 河南郑州450052

【摘要】 针对国有企业改制的现状,讨论了国有企业对无形资产认识不足、管理意识淡薄和改制中国有资产流失严重的问题.提出了国有企业无形资产管理的对策.认为:科学、公正、公允地对国有企业无形资产进行评估、加强企业无形资产的核算管理,有利于发挥国有企业无形资产的增值效用和企业竞争力的提高.

【Abstract】 Based on the system rebuilding of the state-|owned enterprises, this paper discusses the problems such as realizing is short of the intangible assets, the management is lost, state-|owned intangible assets is lost in the system rebuilding of the state-|owned enterprises. The optimization tactics are provided for intangible assets management of the state-|owned enterprises. The paper thinks that the state-|owned intangible assets scientifically and fairly and equitably are valued, management of accounting of the state-|owned intangible assets are strengthened. They are useful in improving the effectiveness of the state-|owned intangible assets, and in rising competition force of the state-|owned enterprises.

  • 【文献出处】 中原工学院学报 ,Journal of Zhengzhou Institute Technology , 编辑部邮箱 ,2005年04期
  • 【分类号】F276.1;
  • 【被引频次】3
  • 【下载频次】176
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