淺議無(wú)形資產(chǎn)的管理

會(huì)計(jì)論文編號(hào):KJ040  字?jǐn)?shù)：13448，頁(yè)數(shù)：16

目錄
摘要 I
Abstract II
1   1
1.1  本研究的目的與意義 1
1.2  國(guó)內(nèi)外研究文獻(xiàn)綜述 1
1.3  本研究的主要內(nèi)容 2
2  無(wú)形資產(chǎn)的概述 2
2.1  無(wú)形資產(chǎn)的含義 2
2.2  無(wú)形資產(chǎn)的特點(diǎn) 3
2.3  無(wú)形資產(chǎn)在企業(yè)中的作用 3
3  無(wú)形資產(chǎn)管理中存在的問(wèn)題 4
3.1  企業(yè)忽視無(wú)形資產(chǎn)的核心競(jìng)爭(zhēng)力 4
3.2  無(wú)形資產(chǎn)核算中認(rèn)定和計(jì)價(jià)有瑕疵 4
3.3  評(píng)估價(jià)值失真難以客觀反映其價(jià)值 5
3.4  無(wú)形資產(chǎn)的信息披露不夠完善 5
4  無(wú)形資產(chǎn)管理中的問(wèn)題分析 6
4.1  無(wú)形資產(chǎn)的管理意識(shí)薄弱 6
4.2  無(wú)形資產(chǎn)無(wú)形性和不穩(wěn)定行的制約 6
4.3  評(píng)估程序不規(guī)范缺乏科學(xué)性 7
4.4  信息披露忽視明晰性和重要性原則 7
5  無(wú)形資產(chǎn)的管理建議 7
5.1  樹(shù)立良好的無(wú)形資產(chǎn)管理觀念 7
5.2  改進(jìn)對(duì)無(wú)形資產(chǎn)的核算 7
5.3  嚴(yán)謹(jǐn)無(wú)形資產(chǎn)的評(píng)估程序 8
5.4  完善無(wú)形資產(chǎn)的披露 9
5.5  加強(qiáng)無(wú)形資產(chǎn)的運(yùn)營(yíng) 10
5.6  注重?zé)o形資產(chǎn)管理人才的培養(yǎng) 11
6  結(jié)論 11
參考文獻(xiàn) 13
致謝 14

摘要
 本文闡明了市場(chǎng)經(jīng)濟(jì)條件下，無(wú)形資產(chǎn)是企業(yè)一種重要的戰(zhàn)略資源，在企業(yè)的發(fā)展過(guò)程中發(fā)揮著巨大的作用。二十一世紀(jì)是以智力成果為特征的無(wú)形資產(chǎn)的世紀(jì)，一個(gè)國(guó)家擁有無(wú)形資產(chǎn)的多少，代表了一個(gè)國(guó)家綜合國(guó)力的強(qiáng)弱，表明其在經(jīng)濟(jì)、科學(xué)技術(shù)和管理等方面達(dá)到的水平。長(zhǎng)期以來(lái)，我國(guó)的企業(yè)對(duì)無(wú)形資產(chǎn)不夠重視，從而引起因無(wú)形資產(chǎn)的流失造成巨大經(jīng)濟(jì)損失。本文從無(wú)形資產(chǎn)的管理角度，提出了無(wú)形資產(chǎn)管理中存在的問(wèn)題，包括企業(yè)主觀上忽視無(wú)形資產(chǎn)的核心競(jìng)爭(zhēng)力，無(wú)形資產(chǎn)核算中認(rèn)定和計(jì)價(jià)的問(wèn)題，無(wú)形資產(chǎn)評(píng)估真的問(wèn)題以及無(wú)形資產(chǎn)信息披露的問(wèn)題，并分析了無(wú)形資產(chǎn)管理問(wèn)題出現(xiàn)的原因。進(jìn)而論述了新準(zhǔn)則下我國(guó)無(wú)形中資產(chǎn)管理基本過(guò)程，針對(duì)存在的問(wèn)題，提出了對(duì)企業(yè)無(wú)形資產(chǎn)管理的建議，包括樹(shù)立正確的管理觀念，改進(jìn)無(wú)形資產(chǎn)核算，嚴(yán)謹(jǐn)無(wú)形資產(chǎn)的評(píng)估程序，加強(qiáng)無(wú)形資產(chǎn)的運(yùn)營(yíng)以及對(duì)無(wú)形資產(chǎn)管理人才的培養(yǎng)建議。
 
關(guān)鍵詞：無(wú)形資產(chǎn)  核算與評(píng)估  信息披露 
Research on Management of the Intangible Assets
Abstract
 This article sets out the conditions of market economy, the intangible assets is an important strategic resources, enterprise development in the process of playing a great role. The 21st century is characterized by intellectual achievements of the century, intangible assets. Intangible assets of a number of countries, representing a nation's comprehensive strength, strong or weak, indicating that in economic, science and technology and management level. A long time, Chinese enterprises do not pay enough attention to the intangible assets, which led to the loss of intangible assets due to huge economic losses. In this paper, the management of intangible assets from the point of view, the existence of the intangible asset management, including neglect subjective enterprise core competitiveness of intangible assets, intangible assets identified in the accounting and valuation issues, eva luation of intangible assets and intangible assets are really the issue of information disclosure and analysis of the intangible assets has arisen due to management problems. Discussed further under the new guidelines virtually the basic asset management process, its problems, the management of intangible assets of enterprises, including the management of a correct concept of improving the accounting of intangible assets, intangible assets rigorous assessment process, to strengthen the invisible asset management operations, as well as the training of intangible assets.

Key words: Intangible Assets  Accounting and Assessment  Information Disclosure