现阶段企业无形资产的构成与投入财务分析.docxVIP

摘要 而随着科学技术的迅猛发展和知识经济时代的带来，企业之间的竞争己演 变为知识、技术、管理能力和创新能力等无形资产的竞争。无形资产已经成为 推动企业发展的核心资源，是现代企业生存发展必不可少的宝贵资源，一个企 业拥有无形资产的多少，代表企业经济技术实力和竞争能力的强弱。这主要是 因为对无形资产的开发和使用，大大缓解了企业发展对资源和环境的压力，空 前地拓展了企业发展的空间。尽管无形资产自身是无形的，不具有独立的物质 实体，但是一项无形资产可以通过与它相关的有形资产及其他无形资产结合起 来发挥作用。无形资产对企业的“价值创造”有显著的影响，而且其创造的价 值在企业整体的价值中所占的比重越来越大。但是当前我国企业的无形资产经 营管理意识淡薄，未能认识到无形资产对于企业可持续发展的重要性。本文通 过对无形资产的在企业中存在的问题进行分析，并研究进一步使企业无形投资 利益最大化的相关对策，为企业的无形资产的发展提供可参考性依据。 关键字：企业；无形资产；经营管理；投资利益；可持续发展 Abstract With?the?rapid?development?of?science?and?technology?and?the?era?of?knowledge economy,?the?competition?between?enterprises?has?evolved?into?the?competition?of intangible?assets,?such?as?knowledge,?technology,?management?ability?and?innovation ability.?Intangible?assets?have?become?the?core?resources?to?promote?enterprise development.?It?is?an?indispensable?resource?for?the?survival?and?development?of modern?enterprises.?The?number?of?intangible?assets?owned?by?an?enterprise represents?the?strength?of?economic?and?technological?strength?and?competitiveness?of enterprises.?This?is?mainly?because?of?the?development?and?use?of?intangible?assets, greatly?easing?the?development?of?enterprises?on?the?resources?and?the?environment pressure.?And?this?expands?the?enterprise?development?space?unprecedentedly. Although?the?intangible?asset?itself?is?invisible?and?does?not?have?an?independent physical?entity,?an?intangible?asset?can?function?by?combining?tangible?assets?and other?intangible?assets?associated?with?it.?Intangible?assets?have?a?significant?impact on?the?value?creation?of?an?enterprise,?and?the?value?of?its?creation?is?increasing?in the?value?of?the?enterprise?as?a?whole.?However,?the?intangible?assets?of?our enterprises?are?weak?in?management,?and?the?importance?of?intangible?assets?for?the sustainable?development?of?enterprises?is?not?realized.?This?paper?analyzes?the problems?existing?in?the?enterprise?by?intangible?assets?and?studies?the?relevant countermeasures?to?further?maximize?the?intangible?investment?interest