高速公路客运企业无形资产探究.pdf

Abstract_ Ithasbecomeamatterof of in their strategydevelopmentimprovingcompetitive in market for coach thefierce ability economyexpresswaytransportationenterprises tohave to and and protect assets．However, knowle．dge，and exploitapplyintangible to coach hasalmostbeennone on expresswaytransportationenterprises，there study in area．Thefinal suchan of ofand problems purposehavingknowledgeprotecting assetsistousethemSOtomaximizetheireconomicreturnsand intangible social to the is into and of effect．Therefore，it necessaryprobe theorypracticeintangible fromthe oftheactualeconomic enterpriseassets，proceedingreality environment． thefirsttime outa Thisthesisfor carries researchonthe and systematic theory of assetsof coach practiceintangible expressway transportationenterprises．This fromthe assets coach paperapproaches intangibleexpresswaytransportation sets thetheoreticalof have，and assetsof enterprisesmie t up system intangible coach enterprises． expresswaytransportation Thisthesis andstartswithfromthe of the assetsat explains theory intangible makesarational first，and reservationtothedefinitionofthe intangibleassets，and carrieson extensionand to contentsthatthe proper expansionnowadays intangible assets and withvaluetothe includes；Then，itclassifies，defines analyses intangible assets coach thecurrent transportationenterprisesexist；To expressway might situationthat coach littleattentiontothe expresswaytransportationenterprisespay assetsat carriesonthediscussionofacertain to intangiblepresent．Thispaper degree the and ofthe assetsof coach managementprotectionintangible expressway transportationenterprises． Asfar of as．theestimationthevalueofeachclassof assetsandall intangible factorsthataffectthevalueare articleconductsa concerned，this systematicstudy, Andmakesa whatevaluationmethodbe forit． suggestion mayappropriate Key Coach Assets； words：ExpresswayTransportationEnterprises；Intangible ldentify；Appraisal；management 第1章绪论 1．1论文的研究意义 1．1．1对我国无形资产理论与实