高科技企业无形资产现状及对策研究.docVIP

【摘 要】 随着高新技术快速发展，科技与经济一体化的步伐日益加快， 科学技术已成为经济增长的主要推动力，无形资产在企业经营中的地位越来越重要，成为企业具有差异性的价值链、竞争优势、的必要手段。With the rapid development of high technology, science and technology and the accelerating pace of economic integration, science and technology have become a major driver of economic growth, intangible assets in the business is becoming more and more important as to be a necessary means to build the value chain with a difference and enhance their competitive advantage, to obtain maximum benefits for companies. Intangible assets of the enterprise known as the power behind the scenes and no less than the tangible assets of the stage power, especially high-tech enterprise of science and technology as the enterprises intangible assets in total assets account for a large proportion. However, through the market research data I have known that there are many problems in the development and management of intangible assets of high-tech enterprises, and make the economic effects of intangible assets are not optimistic, so this text I will take high-tech enterprises as the main object of study, through the research data obtained about intangible assets management to analysis the cause of the problem about the management and utilization of intangible assets, to put up with the prevention and response measures which are meet the characteristics of high-tech enterprises, to provide a practical reference for the feasibility of the value 朗显示对应的拉丁字符的拼音字典 - 查看字典详细内容forsustained and rapid development of high-tech enterprises. 【Keywords】 High-tech enterprises Intangible assets Research and development 目录 1.引言 4 1.1 本课题的研究背景和意义 4 1.2 本课题的国内外研究现状 4 2.高科技企业无形资产相关理论 5 2.1 高科技企业的概念及其无形资产的内涵界定 5 2.1.1 高科技企业的概念 5 2.1.2 高科技企业无形资产的内涵界定 6 2.2高科技企业无形资产的特征及类型划分 6 2.2.1无形资产的特征 6 2.2.2高科技企业无形资产的类型划分 6 3.高科技企业无形资产经营管理中存在的问题剖析 7 3.1无形资产经营意识淡薄 7 3.2 缺乏科学的制度保障 8 3.3缺乏对人力资源的重视与管理 8 3.4无形资产整体规模小且技术含量低 8 3.5研发投入成功转为无形资产的比重较低有待提高 9 3.6缺乏具有自身特色的多样性无形资产 10 4．构建与完善高科技企业无形资产经营管理体制的对策 10 4.1加强无形资产的宣传保护和经营管理意识 12