【正文】 論文寫(xiě)作指導(dǎo)： 625880526 論文資源網(wǎng) 最專業(yè)的論文與設(shè)計(jì)資源學(xué)習(xí)、分享平臺(tái) . 企 業(yè)無(wú)形資產(chǎn)管理問(wèn)題研究 摘要 ： 在經(jīng)濟(jì)發(fā)展、科技進(jìn)步、競(jìng)爭(zhēng)日趨激烈的今天，無(wú)形資產(chǎn)已日益成為社會(huì)關(guān)注的焦點(diǎn) 。近些年來(lái)，合資、外資、股份制、私營(yíng)經(jīng)濟(jì)成分的企業(yè)越來(lái)越多，企業(yè)間出現(xiàn)了租賃、轉(zhuǎn)讓、兼并等一系列經(jīng)濟(jì)行為，使無(wú)形資產(chǎn)的運(yùn)用和交易顯得格外活躍。企業(yè)無(wú)形資產(chǎn)究竟何物 ?對(duì)企業(yè)的生存發(fā)展能起到什么樣的作用 ?怎樣加強(qiáng)我國(guó)企業(yè)無(wú)形資產(chǎn)的管理 ?基于這些問(wèn)題研究的本課題項(xiàng)目，自然具有十分重要的現(xiàn)實(shí)意義和理論價(jià)值。文章共三大部分，第一部分具體闡述了企業(yè)無(wú)形資產(chǎn)的涵義、特征及其價(jià)值基礎(chǔ)與評(píng)價(jià)方式，分析了企業(yè)無(wú)形資產(chǎn)營(yíng) 運(yùn)對(duì)我國(guó)經(jīng)濟(jì)活動(dòng)的重要意義。第二部分研究了我國(guó)企業(yè)無(wú)形資產(chǎn)評(píng)估的內(nèi)容及其指標(biāo)體系，分析了怎樣克服我國(guó)企業(yè)無(wú)形資產(chǎn)評(píng)估中的誤區(qū)。第三部分是本文的主體，首先分析了我國(guó)企業(yè)無(wú)形資產(chǎn)培育與管理中存在的問(wèn)題，進(jìn)而探討了如何對(duì)我國(guó)企業(yè)無(wú)形資產(chǎn)進(jìn)行培育與有效管理。 關(guān)鍵詞 ： 無(wú)形資產(chǎn) ； 培育 ； 管理 ； 論文寫(xiě)作指導(dǎo)： 625880526 論文資源網(wǎng) 最專業(yè)的論文與設(shè)計(jì)資源學(xué)習(xí)、分享平臺(tái) . Research in Management about Corporate Intangible Asset Abstract: The intangible asset bees an enterprise item of important resources in these days. In recent years, more and more enterprises have e into being, such as those including binated capital, foreign capital, the stock system and individual economy. And among enterprises , some kinds of economic behavior like renti ng, converting and integrating, etc, have appeared, which have greatly actived the usage and transaction of incorporeal capital. What is the corporate incorporeal capital? What functions does it has for the living and developing of enterprises? And how do we strengthen the development and management of corporate incorporeal capital of China? This subject on the basis of those questions is certainly of momentous current significance and theoretical thesis consists of three parts in total. In chapter one, the author discusses the definition, the characteristic, the basis of value and the methods of appraisal of corporate incorporeal capital, including the significance of developing them for our economic activity. In chapter two, the author studies the content and the signature system of corporate incorporeal capital and discusses how to overe some domains of mistakes on their evaluation. In chapter three, which is the main part, the author discusses some questions existing in the development and management of corporate incorporeal capital of China, and then researches how to develop and manage them. Key words: Intangible asset； Development； Management； 論文寫(xiě)作指導(dǎo)： 625880526 論文資源網(wǎng) 最專業(yè)的論文與設(shè)計(jì)資源學(xué)習(xí)、分享平臺(tái) . 摘要 .............................................................................................................................. ⅰ Abstract： .................................................................................................................... ⅱ 一、企業(yè)無(wú)形資產(chǎn)的涵義與作用 ................................................................................ 2 企業(yè)無(wú)形資產(chǎn)的涵義及其特征 ....................................................................... 2 我國(guó)企業(yè)無(wú)形資產(chǎn)的價(jià)值分析 ....................................................................... 2 我國(guó)企業(yè)無(wú)形資產(chǎn)的功能 ............................................................................... 2 二、我國(guó)企業(yè)無(wú)形資產(chǎn)評(píng)估 ........................................................................................ 4 我國(guó)企業(yè)無(wú)形資產(chǎn)評(píng)估的內(nèi)容及其指標(biāo)體系 ............................................... 4 、我國(guó)企業(yè)無(wú)形資產(chǎn)評(píng)估的一般指標(biāo) ..................................................... 4 、品牌權(quán)益的測(cè)評(píng)體系 ............................................................................. 4 、商譽(yù)的會(huì)計(jì)處理 ..................................................................................... 4 克服我國(guó)企業(yè)無(wú)形資產(chǎn)評(píng)佑中的幾個(gè)誤區(qū) ................................................... 5 、克服企業(yè)無(wú)形資產(chǎn)評(píng)與不評(píng)一個(gè)樣的誤區(qū) ......................................... 4 、克服 先評(píng)后評(píng)一個(gè)樣的誤區(qū) ................................................................. 5 三、我 國(guó)企業(yè)無(wú)形資產(chǎn)的培育與管理 ........................................................................ 7 我國(guó)企業(yè)無(wú)形資產(chǎn)培育與管理中存在的問(wèn)題 ............................................... 7 、理論研究上存在的問(wèn)題 ......................................................................... 8 、評(píng)估機(jī)構(gòu)方面存在的問(wèn)題 ..................................................................... 8 、企業(yè)自身存在的問(wèn)題 ............................................................................. 9 、政府部門(mén)存在的問(wèn)題 ............................................................................. 9 我國(guó)企業(yè)無(wú)形資產(chǎn)的培育及其有效管理 ..................................................... 10 、增強(qiáng)企業(yè)無(wú)形資產(chǎn)意識(shí) ....................................................................... 10 、建立和完善無(wú)形資產(chǎn)的管理保障體系 ............................................... 10 、加強(qiáng)無(wú)形資產(chǎn)價(jià)值評(píng)估以防無(wú)形資產(chǎn)流失 ....................................... 11 、注重企業(yè)無(wú)形資產(chǎn)的培育與開(kāi)發(fā)經(jīng)營(yíng) ............................................... 11 、做好無(wú)形資產(chǎn)的使用、轉(zhuǎn)讓、投資管理工作 ................................... 12 我國(guó)企業(yè)無(wú)形資產(chǎn)保值增值的主要途徑 ..................................................... 12 、正確認(rèn)識(shí)企業(yè)無(wú)形資產(chǎn)與有形資產(chǎn)的關(guān)系 ....................................... 12 、合理解決在深化體制改革中企業(yè)無(wú)形資產(chǎn)的保值問(wèn)題 ...................