浅议无形资产的管理

会计论文编号:KJ040  字数：13448，页数：16

目录
摘要 I
Abstract II
1   1
1.1  本研究的目的与意义 1
1.2  国内外研究文献综述 1
1.3  本研究的主要内容 2
2  无形资产的概述 2
2.1  无形资产的含义 2
2.2  无形资产的特点 3
2.3  无形资产在企业中的作用 3
3  无形资产管理中存在的问题 4
3.1  企业忽视无形资产的核心竞争力 4
3.2  无形资产核算中认定和计价有瑕疵 4
3.3  评估价值失真难以客观反映其价值 5
3.4  无形资产的信息披露不够完善 5
4  无形资产管理中的问题分析 6
4.1  无形资产的管理意识薄弱 6
4.2  无形资产无形性和不稳定行的制约 6
4.3  评估程序不规范缺乏科学性 7
4.4  信息披露忽视明晰性和重要性原则 7
5  无形资产的管理建议 7
5.1  树立良好的无形资产管理观念 7
5.2  改进对无形资产的核算 7
5.3  严谨无形资产的评估程序 8
5.4  完善无形资产的披露 9
5.5  加强无形资产的运营 10
5.6  注重无形资产管理人才的培养 11
6  结论 11
参考文献 13
致谢 14

摘要
 本文阐明了市场经济条件下，无形资产是企业一种重要的战略资源，在企业的发展过程中发挥着巨大的作用。二十一世纪是以智力成果为特征的无形资产的世纪，一个国家拥有无形资产的多少，代表了一个国家综合国力的强弱，表明其在经济、科学技术和管理等方面达到的水平。长期以来，我国的企业对无形资产不够重视，从而引起因无形资产的流失造成巨大经济损失。本文从无形资产的管理角度，提出了无形资产管理中存在的问题，包括企业主观上忽视无形资产的核心竞争力，无形资产核算中认定和计价的问题，无形资产评估真的问题以及无形资产信息披露的问题，并分析了无形资产管理问题出现的原因。进而论述了新准则下我国无形中资产管理基本过程，针对存在的问题，提出了对企业无形资产管理的建议，包括树立正确的管理观念，改进无形资产核算，严谨无形资产的评估程序，加强无形资产的运营以及对无形资产管理人才的培养建议。
 
关键词：无形资产  核算与评估  信息披露 
Research on Management of the Intangible Assets
Abstract
 This article sets out the conditions of market economy, the intangible assets is an important strategic resources, enterprise development in the process of playing a great role. The 21st century is characterized by intellectual achievements of the century, intangible assets. Intangible assets of a number of countries, representing a nation's comprehensive strength, strong or weak, indicating that in economic, science and technology and management level. A long time, Chinese enterprises do not pay enough attention to the intangible assets, which led to the loss of intangible assets due to huge economic losses. In this paper, the management of intangible assets from the point of view, the existence of the intangible asset management, including neglect subjective enterprise core competitiveness of intangible assets, intangible assets identified in the accounting and valuation issues, eva luation of intangible assets and intangible assets are really the issue of information disclosure and analysis of the intangible assets has arisen due to management problems. Discussed further under the new guidelines virtually the basic asset management process, its problems, the management of intangible assets of enterprises, including the management of a correct concept of improving the accounting of intangible assets, intangible assets rigorous assessment process, to strengthen the invisible asset management operations, as well as the training of intangible assets.

Key words: Intangible Assets  Accounting and Assessment  Information Disclosure