企业无形资产管理

东华大学旭日工商管理学院

摘 要 ：现今越来越多的企业开始重视无形资产.的确,无形资产在企业的很多方面扮演了重要角色,但是中国企业无形资产管理面临很多问题.知识管理的理念已经在企业中得到广泛应用.

关 键 词 ：重要性问题知识管理

Abstract：Nowadays more and more enterprises lay emphasis on intangible assets.Indeed,intangible assets play an important role in many aspects in enterprise.However,there are a lot of problems about intangible management in Chinese enterprises.The idea of knowledge management is widely used today.

Key words：roleproblemknowledge management

1.Role of Intangible Assets in Enterprise

Intangible assets refer to the identifiable non-moary assets owned or controlled by enterprises.These assets he no physical substance.Internally generated intangible assets in enterprise take up increasingly larger proportion.Because of the rapid economic development,science and technology progress and fierce petition,intangible assets he bee the focus of the enterprises and the society.More and more panies he realized that intangible assets play a significant role in improving product technical content,achieving economic benefit and creating a strong market petitiveness.

Intangible assets includes product brands,trademark,patent,the copyright,preferential contract,good public relations,etc.Intangible assets can bring about long-term benefits for enterprises.Thus in the era features knowledge economy,the intangible assets broke the limitation of traditional categories,showing us more diversified forms.

2.Our Intangible Asset Management Problems

The intangible assets he some characteristics like exclusiveness and the substantive,which he brought management certain difficulties.At present the main problems are in the following aspects:

Weak consciousness for intangible assets management.Many Chinese enterprises leaders pay much attention to tangible assets.However they didn't take the intangible assets management system into effective system construction category.Technical innovation is an important enterprise of intangible assets,if not protected,enterprise will lose a great deal of resources and end up eroded.We he suffered loss from intellectual property dispute with a total amount of 10 billion dollars.

Intangible asset valuation.Our appraisal institutionfor intangible asset is not perfect,personnel is not professional enough,intangible assets evaluation theory is not perfect,and the assesent system is not sound.Such assesent didn't he enough theoretical knowledge as the base,it cannot ensure the objectivity and accuracy.Especially in earliest joint-stock enterprise with foreign investors,we he lost many opportunities.

Lack quantified standard for value assesent.At present accounting can't truly reflect the value of the intangible assets change.There is some confusion on the project of identifying intangible assets.Take the United States for example,intangible assets include 24 items such as patents,franchise,goodwill,etc.But in China the range has a certain difference,the project's policy is not standard,the listed pany discloses their intangible assets as much as 74 items,clearly there are a lot of shortings.

3、 The Management of Intangible Assets - Knowledge Management

“The economic problem of society is thus not merely a problem of how to allocate given resources等it is a problem of the utilization of knowledge not given to anyone in its totality.”F.A.Hayek wrote in“The Use of Knowledge in Society”.

The idea of knowledge management is a kind of brand-new management thoughts.It not only inherited the human-oriented management thinking,but bined with the essence of knowledge management of this new management form of characteristics to innovation.Enterprise with knowledge management can better use the development of intangible assets,creating new intangible asset,and is able to rapidly promote its petition ability.

China has acquired a rapid development of the economy recently,but the enterprises face more petitions in the world market.Our enterprise management falls behind that in developed countries.The internal management system of enterprise needs to be strengthened.In order to keep the powerful vitality and petitiveness,enterprises must put valuation of intangible assets in the important position.Enterprises should take innovations to help build the intangible assets internally and protect these properly.

Reference

Mark L.DeFond、Yaniv Konchitchki、Jeff L.McMullin、Daniel E.O'Leary.2011.Market Valuation of Internally Generated Intangibles:The Case of Knowledge Management

The accounting standards for enterprises No.6-intangible asset6 Lijuan Liu.2008.The valuation of intangible asset under knowledge economy

（责任编辑：张 彬）