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1、湖南農(nóng)業(yè)大學碩士學位論文我國企業(yè)無形資產(chǎn)價值實現(xiàn)研究姓名:張梅良申請學位級別:碩士專業(yè):企業(yè)管理指導教師:李明賢20071201摘要2l世紀怒知識經(jīng)濟時代,在知識經(jīng)濟時代,無形資產(chǎn)怒經(jīng)濟發(fā)展必不可少的寶爨資源,是企業(yè)核心競爭力的主要因素。我國無形資產(chǎn)事業(yè)引起了備方面的重視。塑是,我蜀企避無形資產(chǎn)馨髂囊摸遘小,無形瓷產(chǎn)結(jié)擒不會理,保護不當,秘囂不充分,已經(jīng)成為導致我露企韭經(jīng)濟效益低下產(chǎn)晶缺乏莓際競爭力,經(jīng)濟難以持續(xù)發(fā)展的一個重要原因。眾業(yè)如何搞好無形資產(chǎn)經(jīng)營,充分開發(fā)、培育,利用念渡的痞譽、巍標、磊埤、技術(shù)專剩等冤澎資產(chǎn),盤活寄形資產(chǎn),嶷現(xiàn)無形資產(chǎn)徐馕,扶孬
2、安璦企鱟贄僵最大純已經(jīng)袋為璦筏企盈警瑾過程孛靜一個營遮關(guān)注的問題。本文以企業(yè)光形資產(chǎn)價值嶷現(xiàn)為研究對壤,從無形資產(chǎn)價值實現(xiàn)對我國企業(yè)羈亭主會經(jīng)濟菱震煞l重要意義入手,鬻透了我露金韭無形資產(chǎn)癸矗實現(xiàn)牽存在懿弱題,剖析了影響我國企業(yè)無形贊產(chǎn)價值難以實現(xiàn)的原因。在此基礎上提出了我國無形資產(chǎn)價值實現(xiàn)的思路和對策:加強制度建設,完善相關(guān)法規(guī);引姆企業(yè)管理者麓強無形資產(chǎn)管理;充勢聰臻毽毫無形姿產(chǎn);積毅壤宵贛懿無形贅產(chǎn)。關(guān)鍵譎:企娥;無形資產(chǎn);價值實現(xiàn)AbstractThetwenty-firstcenturyisatimeofknowledgeeconomyinwhi
3、chintangibleassetsaleindispensablyvaluableresourcesforeconomicdevelopmentandmajorfactorsofcorecompetencyofanyenterpriseaswell.ThustheintangibleassetsundertakinghasbeendrawingmuchattentionfromallfieldsinChina+However,nationalenterprisesinChinapossessbutasmallscaleofintangibleassets
4、whicharevulnerable,notfullyutilized,andwithirrationalstructures。Thishasbecomeamajorcausetotheloweconomicefficiencyofthestate—ownedenterprises,theirproductsincompetentintheworldmarket,duetowhichsustainabledevelopmentofeconomyseemsunachievable。IthasturnedinapublicCOngCI"11ashowenter
5、prisesadministrateinfangibleassetswen,andhowtheymakethebestofintangibleassets勰reputationofenterprise,6【{ldemark,brand,patenttechniqueetc.;reinvigoratetangibleassets;actualizeintangibleassets;andthusmaximizetheenterprisesvalueaccordingly.Startingfromitssignificancefordevelopingente
6、rprises,society,andeconomy,thisthesisstudiestheactualizationofenterprises’intangibleassets.Problemsintheactualizationofnationalenterprisesareexpoundedclearlyandthecausesbarricadingtheactualizationofintangibleassetsanatomizedaswell.Onthisbasis,thewriterproposestheapproachesandcount
7、ermeasurestoournationalintangibleassetsactualizationasfollows。11Perfecttheconstructionofenterprisesystemandoptimizetheenvironmentforintangibleassetactualization.∞Guidetheenterprisemanagersinimprovingadministrationofintangibleassets.3)makethebestofexistingintangibleassets:4)cultiva
8、tenewintangibleassets.Keywords:en