我国中小企业无形资产管理问题及对策研究.docVIP

编号 题目： 摘 要 关键词：中小企业；无形资产；无形资产管理 ABSTRACT Enterprise intangible assets can be reused and value-added intangible resources. In the modern enterprise management plays a more and more important role. Get all the attention of intangible assets management has been in a large enterprise, but in small and medium-sized enterprises, intangible assets still didnt get enough attention. Therefore, there are many problems, the main consciousness weak, value evaluation methods, management methods and the loss of intangible assets. In order to solve these problems, this paper puts forward some countermeasures, such as strengthening the management of intangible assets, intangible assets appraisal strictly, improve evaluation methods, accelerate the construction of enterprise intangible asset management system, from the aspects of accounting system, enhance the management level of enterprise intangible assets in our country, strengthening the construction of legal system of enterprise intangible asset management, pay attention to the investment and management of human resources, strengthen international exchanges and cooperation, etc. How to better management of intangible assets, not only has important influence on the development of small and medium-sized enterprises, and has become the important subject of the 21st century. Keywords: Small and medium-sized enterprises; intangible assets; intangible asset management 第1章 绪论 1.1 研究背景及意义 改革开放30多年来，我国的中小企业得到了迅速发展，在工商注册登记的中小企业数量占企业总数的99%，这些中小企业对国家GDP的贡献超过60%，对税收的贡献超过50%，提供了70% 的进出口贸易和80% 的城镇就业岗位。中小企业还是自主创新的重要力量，66%的专利发明、82%的新产品开发都来自于中小企业，中小企业已成为繁荣经济、扩大就业、调整结构、推动创新和形成新产业的重要力量。因此，大力支持中小企业发展，已成为当前经济社会发展一项刻不容缓的战略任务。 建国初期，我国实行计划经济体制，对无形资产的重视程度不高，国家没有出台相应的政策保护无形资产，有些企业在生产经营过程中即使存在无形资产，也不敢对外公开其存在，也有些企业，特别是中小型企业，不注重对无形资产的开发、利用和保护，导致无形资产流失严重，给国家和企业带来巨大损失。由于长期以来对无形资产的轻视，只是企业技术实力、国际竞争力不高，不能在国际市场中占据有利地位。因此，我买过必须重视对无形资产的管理和保护，以促进经济发展，提高企业的经济效益。 1.2 研究思路和方法 本文通过分析我国中小企业无形资产管理的现状和存在的问题，了解存在问题的原因，针对原因踢出解决方案，最后作出总结，分析不足之处，并提出对未来的展望。