企业无形资产价值管理分析.doc

郑州航空工业管理学院
毕业论文(设计)
2016 届会计学专业 1201111 班
题目企业无形资产价值管理分析
姓名姬麒学号 120111116
指导教师闫明杰职称讲师
二О一六年三月二十四日
内容摘要
知识经济时代的到来无疑把企业无形资产的重要性提到了一个新的高度,企业所拥有的没有实物形态的非货币性资产即无形资产越来越成为发展和提高企业竞争力的核心要素。因此,对无形资产进行价值管理就显得日益重要。
本文首先通过分析无形资产价值产生的过程,结合企业管理无形资产的必要性和目标,来阐述无形资产价值管理。第二,根据实际存在的问题,论述了企业如何加强对企业无形资产的管理,并分析和得到了进行相应管理的方式和方法;第三,进一步论述了当前我国企业无形资产价值管理中存在的问题和缺失,从微观和宏观两个方面出发,分析管理过程中存在的问题。最后,针对这些管理手段的缺失,提出了一些解决方案,并对今后的发展方向进行分析预测。这些方案旨在完善无形资产价值管理,确保管理体系的正确运转,进而为企业产生超额收益。
本文的创新点是从企业无形资产的收益方面来看企业的发展对于无形资产的依赖,从而论证了企业无形资产的重要地位。
关键词
无形资产管理;企业竞争力;投资收益;超额收益
Analysis of Intangible Asset Management
By:Ji Qi Supervisor:Lecturer,Yan Mingjie
Abstract
The knowledge economy era is no doubt the importance of the intangible assets referred to a new height, intangible assets is increasingly ing a source of creativity petitiveness of enterprises, it has e a key element of the enterprise's petitiveness. Therefore, the value of intangible assets management is ing increasingly important.
Firstly, by analyzing the process of generating value of intangible assets, combined with the necessity of intangible assets and management of the pany, to illustrate the value of intangible assets management an important role in the enterprise. Second, practical problems specific analysis, by analyzing the value of intangible assets management specific means and ways to explain the specific management of intangible assets value management. Again, this article explains the problem and the lack of value of intangible assets panies that exist at present, from the micro and macro aspects, analyze the problems in the management process. Finally, for the deletion of these management tools, and proposed some solutions, and the analysis and forecasting of future development direction. The program aims to improve the value of intangible assets management, to ensure the correct operation of the management system, and thus for the enterprise to generate excess returns.
Innovation of this paper is to generate e from the po