企业无形资产的价值管理研究

无形资产在市场经济中的作用随着知识经济的到来而显得日益重要,无形资产已成为现代企业的重要资源要素。本文在分析无形资产的经济学特征的基础上,从组织机构的设计、按类别特点区别管理与维护、价值计量与反映、市场监控、多渠道投资运作以及利用财务与非财务指标进行绩效分析等方面构建了价值管理体系,提出了价值管理的方法与途径。

Value Management of the Invisible Assets in Enterprise

With the coming of the Knowledge Economy,the Invisible Assets plays an increasingly important role in the market economy.The Invisible Assets has vitally constituted resources in the modern enterprises.Based on analyzing the economic features of the Invisible Assets,the Value Management System is constructed and the methods and approaches of Value Management are put forward in this paper from the perspective of the design of the organization,managing and maintaining according to different characteristics,Value measure and reflection,market surveillance,multi-channel investment and operation,and performance analysis using finance and non-finance indexes,etc.