| 上市公司流动性的探索研究——基于对无形资产的分析 |
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| 引用本文： | 陈霞,段金锁.上市公司流动性的探索研究——基于对无形资产的分析[J].中北大学学报(社会科学版),2008,24(5):40-42,46. |
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| 作者姓名： | 陈霞 段金锁 |
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| 作者单位： | 1. 四川大学,工商管理学院,四川,成都,610049
2. 河南商业高等专科学校,思政部,河南,郑州,450052 |
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| 摘 要： | 公司流动性已成为当前上市公司关注的热点之一.无形资产作为神奇的财富资源,能量巨大,但目前理论界对其与公司流动性的关联研究较少.在对公司流动性概念与流动机理进行描述的基础上,从无形资产流动性的现状人手,沿着价值变现的主线,分析了无形资产流动性的经济学理论依据,探讨了无形资产流动性的实现路径,认为无形资产价值变现是拓宽公司流动性广阔前景的新领域.
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| 关 键 词： | 公司流动性 无形资产 价值变现 |
On the Liquidity of Listed Company——From the Angle of Invisible Assets |
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| CHEN Xia,DUAN Jinsuo.On the Liquidity of Listed Company——From the Angle of Invisible Assets[J].Journal of North China Institute of Technology(Social Sciences),2008,24(5):40-42,46. |
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| Authors: | CHEN Xia DUAN Jinsuo |
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| Institution: | CHEN Xia1,DUAN Jinsuo2(1.School of Business Administration,Sichuan University,Chengdu 610064,China,2.Dept.of ideological , political,Henan Business College,Zhengzhou 450045,China) |
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| Abstract: | Nowadays,the liquidity has been one of the hot issues in the Listed Company.But research on the relationship between invisible assets and liquidity is inadequate,although the invisible assets are great wealth resource.This paper analyzes the concept and mechanism of the liquidity,and illustrates,from the value realization,the current situation,theoretical basis,and realization way about the liquidity of invisible assets.It holds that the value realization of invisible assets is a promising area to widen liq... |
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| Keywords: | company liquidity invisible assets value realization |
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