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　　企業(yè)無形資產(chǎn)管理論文篇一

　　企業(yè)無形資產(chǎn)管理

　　東華大學(xué)旭日工商管理學(xué)院

　　摘要：現(xiàn)今越來越多的企業(yè)開始重視無形資產(chǎn)。的確，無形資產(chǎn)在企業(yè)的很多方面扮演了重要角色，但是中國企業(yè)無形資產(chǎn)管理面臨很多問題。知識管理的理念已經(jīng)在企業(yè)中得到廣泛應(yīng)用。

　　關(guān)鍵詞：重要性問題知識管理

　　Abstract：Nowadays more and more enterprises lay emphasis on intangible assets.Indeed，intangible assets play an important role in many aspects in enterprise.However，there are a lot of problems about intangible management in Chinese enterprises.The idea of knowledge management is widely used today.

　　Key words：roleproblemknowledge management

　　1、Role of Intangible Assets in Enterprise

　　Intangible assets refer to the identifiable non-monetary assets owned or controlled by enterprises.These assets have no physical substance.Internally generated intangible assets in enterprise take up increasingly larger proportion.Because of the rapid economic development，science and technology progress and fierce competition，intangible assets have become the focus of the enterprises and the society.More and more companies have realized that intangible assets play a significant role in improving product technical content，achieving economic benefit and creating a strong market competitiveness.

　　Intangible assets includes product brands，trademark，patent，the copyright，preferential contract，good public relations，etc.Intangible assets can bring about long-term benefits for enterprises.Thus in the era features knowledge economy，the intangible assets broke the limitation of traditional categories，showing us more diversified forms.

　　2、Our Intangible Asset Management Problems

　　The intangible assets have some characteristics like exclusiveness and the substantive，which have brought management certain difficulties.At present the main problems are in the following aspects:

　　Weak consciousness for intangible assets management.Many Chinese enterprises leaders pay much attention to tangible assets.However they didn't take the intangible assets management system into effective system construction category.Technical innovation is an important enterprise of intangible assets，if not protected，enterprise will lose a great deal of resources and end up eroded.We have suffered loss from intellectual property dispute with a total amount of 10 billion dollars.

　　Intangible asset valuation.Our appraisal institutionfor intangible asset is not perfect，personnel is not professional enough，intangible assets evaluation theory is not perfect，and the assessment system is not sound.Such assessment didn't have enough theoretical knowledge as the base，it cannot ensure the objectivity and accuracy.Especially in earliest joint-stock enterprise with foreign investors，we have lost many opportunities.

　　Lack quantified standard for value assessment.At present accounting can't truly reflect the value of the intangible assets change.There is some confusion on the project of identifying intangible assets.Take the United States for example，intangible assets include 24 items such as patents，franchise，goodwill，etc.But in China the range has a certain difference，the project's policy is not standard，the listed company discloses their intangible assets as much as 74 items，clearly there are a lot of shortcomings.

　　3、 The Management of Intangible Assets - Knowledge Management

　　“The economic problem of society is thus not merely a problem of how to allocate given resources…it is a problem of the utilization of knowledge not given to anyone in its totality.”F.A.Hayek wrote in“The Use of Knowledge in Society”.

　　The idea of knowledge management is a kind of brand-new management thoughts.It not only inherited the human-oriented management thinking，but combined with the essence of knowledge management of this new management form of characteristics to innovation.Enterprise with knowledge management can better use the development of intangible assets，creating new intangible asset，and is able to rapidly promote its competition ability.

　　China has acquired a rapid development of the economy recently，but the enterprises face more competitions in the world market.Our enterprise management falls behind that in developed countries.The internal management system of enterprise needs to be strengthened.In order to keep the powerful vitality and competitiveness，enterprises must put valuation of intangible assets in the important position.Enterprises should take innovations to help build the intangible assets internally and protect these properly.

　　Reference

　　Mark L.DeFond、Yaniv Konchitchki、Jeff L.McMullin、Daniel E.O'Leary.2011.Market Valuation of Internally Generated Intangibles:The Case of Knowledge Management

　　The accounting standards for enterprises No.6-intangible asset6 Lijuan Liu.2008.The valuation of intangible asset under knowledge economy .

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