论文部分内容阅读
随着社会经济的发展,企业制度也在不断的完善,对于企业而言,无形资产的作用也愈加的突出。无形资产的利用和开发,不但可以帮助企业提高其竞争力,还能够帮助企业获得更好的发展机会,参与到国际竞争中去。而由于我国法律制度,认识的束缚等原因,导致国有企业资本运营仍以有形资产运营为主,无形资产运营为辅的方法,明显,这是和全球化以及知识经济发展不相符的。所以,笔者以资产运营理论为基础,并将其和国有企业情况以及无形资产的相关特点结合在一起,进行了国有企业无形资产运营的若干策略的提出。
With the development of society and economy, the enterprise system is constantly improving. For enterprises, the role of intangible assets is becoming more and more prominent. The utilization and development of intangible assets not only help enterprises to enhance their competitiveness, but also help them to obtain better development opportunities and participate in international competition. However, due to the legal system of our country and the restriction of understanding, the capital operation of state-owned enterprises is still dominated by the operation of tangible assets, supplemented by the operation of intangible assets. Obviously, this is inconsistent with the development of globalization and knowledge-based economy. Therefore, based on the theory of asset operation, the author combines the situation with state-owned enterprises and the related characteristics of intangible assets and proposes some strategies for the operation of intangible assets of state-owned enterprises.