节点文献
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
【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.
【Key words】 state-owned enterprises; intangible assets; management; valuation; assets run;
- 【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