【作者】 马晓君；

【导师】 蒋萍；

【作者基本信息】 东北财经大学 ， 国民经济核算， 2011， 博士

【摘要】 成长型企业无形资产统计,不仅是中国面临的一个新课题,也是一个全球范围内重要且急迫的研究主题。无形资产之于成长型企业的重要作用毋庸置疑,无形资产发展变化之快也是其他资产不能比拟的,加之成长型企业类型差异对无形资产类型的影响,成长型企业无形资产统计这一新的研究课题,面临严峻考验。不仅中国,国际上此领域的研究也都有很大的提升空间。本文首先以无形资产基本概念界定为起点,在综述已有研究的基础上,对无形资产统计的一般方法进行述评；其次,研究考虑“成长”的无形资产统计新方法：多期代理合约模型法,对其原理与使用进行探讨；再次结合中国国情,尝试寻找出中国成长型企业无形资产统计的关键点；最后是此领域的研究展望。全文共分为8章,第1章为导言；第2、3章为基本概念和一般方法的归纳研究；第4、5、6、7章为研究重点,研究新的多期代理合约模型法、数据获取方法、中国成长型企业无形资产统计情况等。第8章为研究的结论和未来研究空间展望。主要章节的基本内容如下：第2章为“无形资产及相关概念辨识”。基本概念随着时代进步而发生变化,是情理之中的。但在同一时代,存在若干界定则需深入思考。本章因此在概念梳理上倾注了较多精力,从经济学、法学、会计学等不同角度,对无形资产的概念表述做了阐释和对比。最后从有机系统角度尝试性给出了无形资产的新定义。第3章为“企业无形资产统计方法述评”。无形资产统计可使用的方法很多,比如主成分分析法、层次分析法、模糊综合评价法等,方法的差异源于无形资产种类的多样性。这些传统方法的主要症结在于没有将时间(或时期)因素纳入其中,因此,在反映企业无形资产统计方面有局限性。第4章为“考虑‘成长’的企业无形资产统计方法：多期代理合约模型法”。针对上述传统方法存在的问题,本章尝试推荐一种较为新颖的方法：多期代理合约模型法。该种方法考虑了时间(包括短期和长期)因素的影响,也考虑了代理人与委托人的信息是否对称及假设条件是否成立等,对成长型企业无形资产统计有所裨益。第5章为“深度访谈法及在成长型企业无形资产数据获取中的应用”。深度访谈法目前在社会学、心理学领域使用较为广泛。经过研究,发现该方法在无形资产统计领域也值得推荐使用。本章研究了深度访谈法的一般理论、适用领域和针对无形资产统计设计的深度访谈大纲。第6章为“中国成长型企业分析及其无形资产统计”。本章通过国家统计局及相关数据研究表明,中国小型企业虽然对中国经济增长的贡献很大,但创新性明显不足。与创新活动息息相关的是企业的无形资产,因此,对中小型企业,或者说成长型企业的无形资产进行统计成为目前一个至关重要的主题,本章侧重无形资产投资的资金来源和资金使用之间的关系。第7章为“一个特例：跨国公司无形资产统计研究”。本章研究中国成长型企业的特例——跨国公司无形资产统计相关的问题,以备后来的研究者参考。跨国公司无形资产统计的核心在于考察东道国与生产国各自的区域优势,包括区域人力资本的特征、区域组织资本和企业开发各节点机构形成的网络资源等。本文的主要工作与创新之处在于：1.无形资产概念的深入对比及分析目前,无形资产概念层出不穷,严重影响了该领域研究,因此本文在概念梳理上倾注了较多精力。无形资产概念因角度不同而有不同的解释,比如国民经济核算角度的概念、经济学角度的概念、会计学角度的概念、法学角度的概念,甚至一些研究机构、或者某些研究学者、或者某些企业的管理者都从各自角度对无形资产概念进行了界定。概念随着时代进步而发生变化,是情理之中、无可厚非的。但是在同一时代,存在若干界定就需要深入思考,概念辨识即成为十分必要的工作。2.考虑“成长”的企业无形资产统计方法：多期代理合约模型法对于成长型企业无形资产统计来说,传统方法主要症结在于没有将时间(或时期)因素纳入其中。本文尝试一种较为新颖的方法：多期代理合约模型法。该种方法考虑了时间(包括短期、中期和长期)因素的影响,对成长型企业无形资产统计有所裨益。多期代理合约模型源自于代理理论,但突破了传统的“短期合约与长期合约有相同效益”的假设,考虑了代理人对企业长期发展收益预期是会发生变化的。这正好符合成长型企业的“成长”特性。本文即在这一条件下,研究多期代理合约模型及其在成长型企业无形资产统计中的应用。3.深度访谈法是获取企业无形资产统计数据的有效途径企业类型林林总总,无形资产也多种多样。无形资产统计数据的获取困难重重。本文研究发现,深度访谈法是一种行之有效的利器。在企业样本确定后,实地调查无形资产统计用的一手数据时使用该方法。“深入”访谈法的高要求体现在三个方面。一是访谈对象必须为企业资深管理和技术职员；二是访谈员必须具备高水平的专业知识和访谈要求的其他素质；三是访谈问题设置的专业性及适合性。更多还原

【Abstract】 Intangible asset statistics is a globally important and urgent research topic. Intangible assets play important role undoubtedly to the enterprises. Intangible assets development change quickly also other assets cannot match, together with the type of the enterprise differences of intangible assets types. The relatively new research subject of intangible asset statistics is on the serious test. Not only China, the international on the research also has greatly improved space.Firstly, this study is on intangible assets basic concept definition, the existing researches of intangible assets statistics and the general method. Secondly, it focus on a new method:multiperiod agency model. This paper discusses its principles and use. Then put eyes on the China’s developing enterprises’intangible asset statistics. The last is the research prospect. Full text is divided into 8 chapters. Chapter 1 is introduction, The 2nd, 3rd chapters are the basic concepts and the general methods, chaper 4,5,6,7 are the research emphases, they are on the multiperiod agency model, data acquisition method, China’s developing enterprises’intangible asset statistics, etc. Chapter 8 is the conclusion of the research and future research space outlook.Chapter 2 is on the intangible assets and the related concepts. Basic concepts produce changes as time going. It is sensible. But at the same time, there are some definition will need to think deeply. This chapter is on the different Angle intangible assets concept expression made interpretation and contrast.Chapter 3 is on intangible asset statistical methods review. Intangible assets statistics can use many methods, such as the principal component analysis, the analytic hierarchy process and fuzzy comprehensive evaluation method, the surplus value model and so on. Methods are used into the diversity of intangible assets. Choice of intangible assets statistical method should be based on research topics.Chapter 4 is on the multiperiod agency model. For growing enterprise intangible asset statistics, the above traditional methods mainly have nothing to do with the time. Therefore, in reflecting enterprise growth has limitations. This chapter attempt to recommend a kind of relatively novel methods:multiperiod agency model. This method takes into consideration the time factors (including short-term and long-term)Chapter 5 is the method to get the statistical data. It is in-depth interview method. It is currently used widely in sociology, psychology fields. After the study, and found that the method of the intangible asset statistics field also recommended to use. This chapter studied its general theory, application fields and design of in-depth interview outline for intangible assets statistical.Chapter 6 is about China’s developing enterprises’intangible asset statistics. China’s mid-small enterprises contribute a lot to China’s economic growth. But innovation is deficiency. And innovation activities are closely linked with the intangible asset of an enterprise. Therefore, the small and medium-sized enterprises’, or growing enterprises’ intangible assets statistical become currently one of the most important themes. This chapter has done research using the related data and the empirical results.Chapter 7 is a special case:multinationals intangible asset statistics research. This chapter’ research is related to prepare for subsequent references. Multinational company’s intangible assets are the core of the investigation. This depends on the producers of their respective host countries. The assets include regional advantage of regional human capital characteristics, regional organizations, network resources, etc.This paper studies the main work and innovation lies in:1. The intangible assets concept further contrast and analysisAt present, the intangible assets concept emerge in endlessly, serious impact on the research in this field, this paper so in concept comb poured into more on energy. Intangible assets concept for different angles and different interpretations, such as the concept of national economic accounting Angle of economics, the concept, the concept of accounting point of view, the concept of legal Angle, even some research institutions, or certain research scholar, or certain enterprise managers are from each Angle of intangible assets concept is defined. Concept as time progresses and produce change, it is sensible, undisputable. But at the same time, there are some definition will need to think deeply about the identification, concept become namely very necessary job.2. The multiperiod agency modelFor growing enterprise’intangible assets statistical speaking, traditional methods have nothing to do with timing. This paper attempts to recommend a kind of relatively novel methods:the multiperiod agency model. This method takes into consideration the time factors (including short-term, medium-term and long-term). The model originated from agency theory. But through the traditional hypothesis:short-term contracts with a long-term contract with the same benefits. Considering the agent for the long-term development of the enterprise income expectation is will change. That answers precisely to growing enterprises’ "growth" characteristics.3. In-depth interview method is to acquire intangible asset statistics in an effective wayType of enterprise Lin always, intangible assets varied also. Intangible assets statistical data acquisition has difficulties. This study found that depth interview method is an effective tool. After the confirmation of the enterprise sample investigation, the method could collect the statistical data. "In-depth" interview method for the high demand reflected in three aspects. One was the interview object must for enterprise senior management and technical staff,2 it is interview member must have high level of expertise and the interview requirements of other qualities, Three was the interview questions set with the professional and fit.更多还原