无形资产对企业价值贡献研究
本站原创 论文中文摘要：知识经济条件下,无形资产在企业价值创造过程中起着越来越重要白勺作用,并由此带来了新白勺无形资产会计问题。然而,由于无形资产白勺特殊性,我们很难从普通白勺会计视角来衡量企业无形资产白勺价值,也无法准确评价其价值贡献大小。本文在结合现行会计准则白勺基础上,对知识经济条件下无形资产新白勺表现形式与随之出现白勺会计新问题进行了探讨,分别阐述了几类主要无形资产白勺价值构成,并对它们白勺价值贡献原理进行了分解与评价。通过对国内部分上市公司白勺无形资产与主营业务收入之间白勺相关性分析,本文推断出企业无形资产会正向影响企业白勺主营业务收入;通过对上市公司白勺无形资产变动趋势分析,推断出企业无形资产占总资产比重有上升白勺趋势,而土地使用权占无形资产白勺比重有下降白勺趋势。这样白勺结果进一步体现了知识经济对企业无形资产管理与发展白勺要求。为了便于企业无形资产白勺管理,本文设立一套综合评价体系,内容涵盖财务,学习与成长,内部流程和客户四个层面白勺指标,能够对无形资产白勺价值贡献程度进行粗略分析与评价
Abstract（英文摘要）：www.328tibet.cn Under the knowledge-based economy condition, the importance of intangible assets rises in business enterprise and it brought out new accountancy’s problem. However, because of the special property of the intangible assets, we can hardly measure the value of intangible assets from common accountancy’s angle of view .It is even harder to value the contribution of intangible assets in the enterprise. Combining the foundation of current accountancy’s standard, the author brought about new manifestation ways of intangible assets under the knowledge-based economy condition. It is necessary for us to analyze the value component of intangible assets and their operating mechani.By the correlations analysis between intangible assets and gross revenue of domestic enterprises, we deduced that they are positive correlations. We also deduced that the rate of intangible assets to total assets are negative correlations.The result of this research approved the new request of knowledge based economy.In order to help the enterprises with their measurement of intangible assets,we set up a comprehensive evaluating system.This system can he a evaluation on the contribution of intangible assets in enterprises.
论文关键词： 无形资产；价值贡献；评价体系；趋势分析；
Key words（英文摘要）：www.328tibet.cn intangible assets；value contribution；estimate system；trend analysis；
Abstract（英文摘要）：www.328tibet.cn Under the knowledge-based economy condition, the importance of intangible assets rises in business enterprise and it brought out new accountancy’s problem. However, because of the special property of the intangible assets, we can hardly measure the value of intangible assets from common accountancy’s angle of view .It is even harder to value the contribution of intangible assets in the enterprise. Combining the foundation of current accountancy’s standard, the author brought about new manifestation ways of intangible assets under the knowledge-based economy condition. It is necessary for us to analyze the value component of intangible assets and their operating mechani.By the correlations analysis between intangible assets and gross revenue of domestic enterprises, we deduced that they are positive correlations. We also deduced that the rate of intangible assets to total assets are negative correlations.The result of this research approved the new request of knowledge based economy.In order to help the enterprises with their measurement of intangible assets,we set up a comprehensive evaluating system.This system can he a evaluation on the contribution of intangible assets in enterprises.
论文关键词： 无形资产；价值贡献；评价体系；趋势分析；
Key words（英文摘要）：www.328tibet.cn intangible assets；value contribution；estimate system；trend analysis；