我国商业银行无形资产统计问题研究

摘　　要:商业银行无形资产是形成商业银行核心竞争力的基础和产生超额收益的源泉，加强商业银行无形资产统计工作，有利于充分揭示商业银行无形资产基本内容和对核心竞争力的影响。笔者认为，目前我国商业银行无形资产统计指标体系设置不完整，统计制度不健全，统计内容不全面，统计分析不深入，影响经济决策。笔者认为，完善商业银行无形资产统计制度时，应从组织结构类、客户关系类、知识创新类和人力资本类等四个方面对无形资产进行统计，逐步细化统计指标，明确具体的统计内容，建立、健全无形资产价值信息系统，深化无形资产统计分析工作，以此为基础，提出提高商业银行核心竞争力的基本策略。

The Statistical Methodological Research of Intangible Assets of Commercial Banks of China

Intangible assets of commercial bank are the basis of core competitivity and the source of excess profit. Strengthening statistical work of intangible assets will help reveal the basic contents of intangible assets and the influence on core competitivity. In the author's opinion, at present, the system of indicators of intangible assets statistics is not integrated, the statistical system is imperfect, the statistical coverage is not comprehensive and the statistical analysis is not thorough, all these have negative influence on economical decision. The author forwards suggestions to perfect intangible assets statistics of China.