企业无形资产管理问题研究.doc

论文写作指导：QQ625880526 论文资源网 最专业的论文与设计资源学习、分享平台. 企业无形资产管理问题研究 摘要：在经济发展、科技进步、竞争日趋激烈的今天，无形资产已日益成为社会关注的焦点。近些年来，合资、外资、股份制、私营经济成分的企业越来越多，企业间出现了租赁、转让、兼并等一系列经济行为，使无形资产的运用和交易显得格外活跃。企业无形资产究竟何物?对企业的生存发展能起到什么样的作用?怎样加强我国企业无形资产的管理?基于这些问题研究的本课题项目，自然具有十分重要的现实意义和理论价值。文章共三大部分，第一部分具体阐述了企业无形资产的涵义、特征及其价值基础与评价方式，分析了企业无形资产营运对我国经济活动的重要意义。第二部分研究了我国企业无形资产评估的内容及其指标体系，分析了怎样克服我国企业无形资产评估中的误区。第三部分是本文的主体，首先分析了我国企业无形资产培育与管理中存在的问题，进而探讨了如何对我国企业无形资产进行培育与有效管理。 关键词： HYPERLINK /kcms/detail/%20%20%20%20%20%20%20%20%20%20%20%20search.aspx?dbcode=CMFDsfield=kwskey=%e6%97%a0%e5%bd%a2%e8%b5%84%e4%ba%a7 \t _blank 无形资产； HYPERLINK /kcms/detail/%20%20%20%20%20%20%20%20%20%20%20%20search.aspx?dbcode=CMFDsfield=kwskey=%e5%9f%b9%e8%82%b2 \t _blank 培育； HYPERLINK /kcms/detail/%20%20%20%20%20%20%20%20%20%20%20%20search.aspx?dbcode=CMFDsfield=kwskey=%e7%ae%a1%e7%90%86 \t _blank 管理； Research in Management about Corporate Intangible Asset Abstract: The intangible asset becomes an enterprise item of important resources in these days. In recent years, more and more enterprises have come into being, such as those including combinated capital, foreign capital, the stock system and individual economy. And among enterprises , some kinds of economic behavior like renting, converting and integrating, etc, have appeared, which have greatly actived the usage and transaction of incorporeal capital. What is the corporate incorporeal capital? What functions does it has for the living and developing of enterprises? And how do we strengthen the development and management of corporate incorporeal capital of China? This subject on the basis of those questions is certainly of momentous current significance and theoretical value.This thesis consists of three parts in total. In chapter one, the author discusses the definition, the characteristic, the basis of value and the methods of appraisal of corporate incorporeal capital, including the significance of developing them for our economic activity. In chapter two, the author studies the