我国高科技上市公司无形资产现状令人担忧

一、引言在知识经济发展的今天 ,高科技产业已成为全球经济发展的重要生力军 ,很多高新技术企业将大力开展研究与开发活动、不断技术创新作为企业努力的目标。但是从目前我国高科技企业技术创新的状况来看 ,很多企业的技术开发与创新活动及其经济效果却并不令人乐观 ,从公布的 2 0 0 1年上市公司净资产收益率排名情况来看 ,排名前 10 0位的上市公司中高科技企业仅有十几家。拥有技术和资金优势的我国高科技上市公司 ,其经营与发展情况并不如人们所预料的那样好 ,这是一个值得人们思考和深入研究的问题。我们认为 ,无形资产是高科技企业生存…

The Warrying Situation of Intangible Assets of Listed High Technology Companies of China

The intangible asset is an important one for exist and development of High-tech enterprises. This paper based on the annual financial report of listed companies in 2001, disclosed and analyzed the intangible assets' level and its proportion in total assets. Making statistical analysis on the spreading of intangible assets and its structure by statistical target such as average and standard deviation. Point out the chief problems in present situation of intangible assets. Thinking that the enterprises should change idea and strengthen the management of intangible asset by improves evaluation method of intangible asset, setting up the periodic evaluation system and benefit evaluation system.