【正文】 et 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； 論文寫作指導(dǎo)： 625880526 論文資源網(wǎng) 最專業(yè)的論文與設(shè)計資源學(xué)習、分享平臺 . 摘要 .............................................................................................................................. ⅰ Abstract： .................................................................................................................... ⅱ 一、企業(yè)無形資產(chǎn)的涵義與作用 ................................................................................ 2 企業(yè)無形資產(chǎn)的涵義及其特征 ....................................................................... 2 我國企業(yè)無形資產(chǎn)的價值分析 ....................................................................... 2 我國企業(yè)無形資產(chǎn)的功能 ............................................................................... 2 二、我國企業(yè)無形資產(chǎn)評估 ........................................................................................ 4 我國企業(yè)無形資產(chǎn)評估的內(nèi)容及其指標體系 ............................................... 4 、我國企業(yè)無形資產(chǎn)評估的一般指標 ..................................................... 4 、品牌權(quán)益的測評體系 ............................................................................. 4 、商譽的會計處理 ..................................................................................... 4 克服我國企業(yè)無形資產(chǎn)評佑中的幾個誤區(qū) ................................................... 5 、克服企業(yè)無形資產(chǎn)評與不評一個樣的誤區(qū) ......................................... 4 、克服 先評后評一個樣的誤區(qū) ................................................................. 5 三、我 國企業(yè)無形資產(chǎn)的培育與管理 ........................................................................ 7 我國企業(yè)無形資產(chǎn)培育與管理中存在的問題 ............................................... 7 、理論研究上存在的問題 ......................................................................... 8 、評估機構(gòu)方面存在的問題 ..................................................................... 8 、企業(yè)自身存在的問題 ............................................................................. 9 、政府部門存在的問題 ............................................................................. 9 我國企業(yè)無形資產(chǎn)的培育及其有效管理 ..................................................... 10 、增強企業(yè)無形資產(chǎn)意識 ....................................................................... 10 、建立和完善無形資產(chǎn)的管理保障體系 ............................................... 10 、加強無形資產(chǎn)價值評估以防無形資產(chǎn)流失 ....................................... 11 、注重企業(yè)無形資產(chǎn)的培育與開發(fā)經(jīng)營 ............................................... 11 、做好無形資產(chǎn)的使用、轉(zhuǎn)讓、投資管理工作 ................................... 12 我國企業(yè)無形資產(chǎn)保值增值的主要途徑 ..................................................... 12 、正確認識企業(yè)無形資產(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)無形資產(chǎn)的保值問題 ................... 12 、實施切實可行的經(jīng)營戰(zhàn)略，使企業(yè)無形資產(chǎn)不斷增值 ................... 13 、關(guān)于我國企業(yè)無形資產(chǎn)保值增值的幾個相關(guān)原則 ........................... 14 結(jié)語 .............................................................................................................................. 16 參考文獻 ...................................................................................................................... 17 致謝 .............................................................................................................................. 18 1 緒論 無形資產(chǎn)是企業(yè) 擁有的全部非物質(zhì)性資產(chǎn)，其價值無法用普通的會計方法來衡量。第二部分研究了我國企業(yè)無形資產(chǎn)評估的內(nèi)容及其指標體系，分析了怎樣克服我國企業(yè)無形資產(chǎn)評估中的誤區(qū)。企業(yè)無形資產(chǎn)究竟何物 ?對企業(yè)的生存發(fā)展能起到什么樣的作用 ?怎樣加強我國企業(yè)無形資產(chǎn)的管理 ?基于這些問題研究的本課題項目，自然具有