浅析无形资产的投资与决策要点.doc

目 录 摘 要 I Abstract II 前 言 1 一、无形资产及其投资决策简述 1 （一）无形资产的简述 1 1.无形资产的概念 1 2.无形资产的内容 1 （二）无形资产投资决策的简述 1 1.无形资产投资决策的概念 1 2.无形资产投资决策的内容 1 二、无形资产投资决策的过程 3 （一）无形资产投资决策程序 3 （二）无形资产投资决策条件 4 （三）无形资产投资决策应考虑因素 4 三、无形资产投资决策的基本方法及难点 4 （一）无形资产决策的基本方法 4 1.非贴现决策方法 4 2.贴现决策方法 5 （二）无形资产投资决策的难点 6 四、无形资产投资决策的重要性看王老吉与加多宝品牌之争 6 （一）王老吉和加多宝品牌之争 6 1.案例概述 6 2.问题浅析 8 （二）无形资产投资决策的重要性 9 结 语 9 参考文献 10 致 谢 11 摘 要 有形的固定资产投资分析在现在这种经济快速发展的时代，在各大企业中已经有了相对系统和准确的评价方法和程序。唯一有点遗憾的是就怎么去选择一个无形资产去进行投资，则缺乏有力且实质性的研究。 以前的企业资本结构是以有形的资产为竞争的中心，而现在它不在是了，取而代之的是无形资产。从而得知知识资本是企业的主体地位。无形资产拥有程度决定着企业竞争的地位，其中质量高低决定作用也是至关重要的。 无形资产是企业的灵魂，有些时候是企业的核心竞争力。为了迎接新技术革命来自世界范围的挑战，我们应当创新投资观念，改革引进技术的总体结构。在这种新的形势下就诞生了以无形资产投资为主的局面，投资中心转移到了它的身上，随着投资方向的转变，企业及社会对投资决策的分析也由固定资产转向了无形资产，对无形资产的研究加大了力度，并且加大了对其可行性研究。 【关键词】无形资产 投资 决策 Abstract Tangible fixed asset investment analysis in this era of rapid economic development, in major companies already have a relatively systematic and accurate evaluation methods and procedures. Was only a little disappointed on how to choose an investment in intangible assets, lack of strong and substantive research. Previous corporate capital structure is based on tangible assets for the competition Center, is now its gone, replaced by intangible assets. That intellectual capital is the companys main position. Intangible asset ownership decisions of enterprises competitive position, in which quality decisions is critical. An intangible asset is the soul, sometimes it is the core competitiveness of enterprises. In order to meet the challenges of the new technological revolution around the world, we should be innovative investment concepts, reform of the general structure of the introduction. In this new situation was born to intangible asset investment situation, investment Center back on it, as the investment direction changes, enterprises and social analysis of the investment decision has also turned from fixed assets intangible assets, research on intangible assets has intensified its efforts and increase its fea