浅析广州黄振龙有限公司无形资产审计.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 目录 TOC \o 1-3 \h \z \u 1、引言 5 2、无形资产审计的相关概述 5 2.1无形资产审计的内涵 5 2.2无形资产的特点 5 2.2.1无形性 5 2.2.2独占性 6 2.2.3高收益性 6 2.3无形资产审计的必要性 6 2.3.1促进企业提高对无形资产的认识 6 2.3.2促进企业无形资产管理机制的形成 6 2.3.3促进企业“以人为本”的观念的形成 7 3、广州黄振龙凉茶公司的现状 7 3.1公司介绍 7 3.2广州黄振龙凉茶无形资产审计存在的问题 8 3.2.1无形资产数量不清 8 3.2.2无形资产管理制度不健全或尚未建立 8 3.2.3对无形资产审计不重视 9 3.2.4审计人员能力不足 9 4、完善广州黄振龙凉茶无形资产审计的具体措施 10 4.1合理确定无形资产价值 10 4.2形成完整的内部审计监督与评价机制 11 4.2.1完善无形资产评估业的政策法规体系 11 4.2.2建立和完善无形资产专职评估机构 11 4.2.3建立无形资产评估管理体制 11 4.3加强对无形资产审计的重视 12 4.4提高审计单位人员的素质 12 4.4.1加强职业道德教育 12 4.4.2重视内部控制管理人员的选拔 12 4.4.3塑造企业文化 13 5、总结 13 致 谢 14 参考文献 15 English Title（Times New Roman，二号，加粗，居中） By Name(Times New Roman，小四，加粗，居中) March, 2009(Times New Roman，小四，加粗，居中) Abstract: under the socialist market economic system perfects ceaselessly today, intangible assets in the status and function of the production has received increasing attention. Intangible assets auditing belongs to the category of economic benefit audit, it is to enhance the competitiveness of enterprises, improve the economic efficiency of enterprises, at the same time to promote the enterprises to improve the awareness of the importance of intangible assets and management mechanism of the formation of long-term strategic significance. Therefore, to strengthen the country and the enterprise to the management of intangible assets and management, do a good job of enterprise intangible assets audit, has to be imperative. How to become intangible assets audit auditing profession in our country is an important content of. This article first elaborated the intangible assets auditing concept, characteristic as well as the intangible assets audit necessity, then according to the Guangzhou Huang Zhenlong Tea Company Limited in intangible assets auditing problems, finally proposes the improvement of intangible assets auditing system and face the danger, on China