无形资产信息披露问题研究.docVIP

无形资产信息披露问题研究【毕业论文+文献综述+开题报告+任务书】 授权声明 学校有权保留送交论文(设计)的原件,允许论文(设计)被查阅和借阅,学校可以公布论文(设计)的全部或部分内容,可以影印、缩印或其他复制手段保存论文(设计),学校必须严格按照授权对论文(设计)进行处理不得超越授权对论文(设计)进行任意处置。 论文(设计)作者签名: 签名日期: 年月日 摘 要:在当今知识经济背景下,无形资产正演变为企业核心竞争力,无形资产信息已经成为判断一个企业未来是否具有获利潜力和成长性的重要依据。正因为如此,无形资产信息也就成为企业内外部各个利益相关者所共同关心的核心信息。 本文首先从无形资产范围的界定入手,对企业的无形资产信息披露现状进行分析,发现了存在信息披露不完整、内容模糊、相关性差的问题。这些问题的存在不仅严重地影响到企业内外部利益相关者的利益,甚至影响到市场秩序的公平。针对无形资产信息披露问题的存在,本文作者分析了问题之所以存在的主要原因是经理人员和财务分析人员的动机和无形资产固有的不确定性及不可比性。为了能够改善现状,本文就此提出了构建无形资产信息披露系统及其他建议来保证信息披露的质量。 关键词:无形资产;信息披露;不确定性;相关性 Abstract:In todays knowledge economy background, intangible assets is evolving for enterprise core competitive ability, Intangible assets information also has become a judge of a enterprise future earnings potential and whether it has the important basis of growth. Because of this, the intangible assets information will become the enterprise internal and external various stakeholders of common concern core information This article begins with the definition of intangible assets, analyzes the intangible asset of an enterprise information disclosure. We discovered the existence of information disclosure is not complete, content is fuzzy, poor correlation. These problems not only seriously affect the enterprise internal and external stakeholder interests, even affect the market order of fair. As the existence of the problem that intangible assets information disclosure , the author analyzes the main reason is the motives of managers and financial analysts and the uncertainty for umcomparable and intangible assetsIn order to improve the situation, this article put forward the suggestions for construction of ntangible assets information disclosure system and ensure the quality of information disclosure. Key Words:Intangible assets; Information disclosure; Uncertainty; Correlation 目 录 一、引言 1 二、无形资产信息披露范围的界定