无形资产经营问题研究

【作者】 孙丽泽；

【导师】 姜楠；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 随着知识经济时代的到来,科学技术知识成为经济发展的主要推动力。作为知识经济标志的高新技术企业,其无形资产占企业总投资的比重越来越大,使用无形资产取得的收益在经营成果中的贡献越来越大。因此,现代企业应当非常重视无形资产,通过积极的开发无形资产,有效的利用无形资产,提高企业的科技创新能力和经济竞争能力。无形资产经营问题是知识经济时代企业面临的重要问题,本文对此进行探讨。 本文从无形资产经营的界定谈起,对无形资产经营的涵义、主要特征进行阐述,论述了无形资产经营的重要意义,并且介绍了无形资产经营相关理论;然后针对我国无形资产经营发展状况,提出我国无形资产经营方面存在的问题;接着,本文从无形资产开发和利用方面探讨了无形资产经营问题,其中对无形资产开发问题着重关注技术、品牌等无形资产的开发问题,在无形资产利用问题中探讨了多种运用无形资产的方式:利用无形资产吸引风险投资、利用无形资产进行融资担保、通过特许经营利用无形资产、利用无形资产吸引外商资金、转让无形资产所有权等;最后,本文针对无形资产的经营提出评价其经营结果的方法。更多还原

【Abstract】 With the arrival of intellectual economy, science and technology is becoming the main impetus of development of economy. In high technology enterprises that are indications of intellectual economy, the rate of intangible assets is larger and larger and the contribution of intangible assets more and more important. Thus, the use of intangible assets should be taken into serious consideration as development of intangible assets, it can improve the ability of technological innovation and economic competition. Here are my points of view on the important question of administration of intangible assets for enterprises.From the conception of administration of intangible assets, including the definition, main characteristic , the importance of administration of intangible assets is clarified and introduce the theory of human resource and technological innovation about intangible assets, then, I put forward some question in the administration of intangible assets in our country. I explain questions on administration of intangible assets, which are exploiting and using .Attention is paid on exploiting technology and brand. As for using intangible assets, explanation are given to absorption of venture investment , hypothecated loan for financing by assets, absorption of foreign investment. At last, the method is given to assess the administration of intangible assets.更多还原