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企业无形资产或企业无形产权是企业所有或持有的资产的重要组成部分,既有别于企业所有或持有的有形资产,也在数量、质量等方面有别于个人所有的无形资产。企业无形资产在劳动或资源密集型企业的总资产中的比重较小,而在技术密集型企业的总资产中的比重则相对较高。随着我国现代企业制度的建立、完善和发展,在科教兴国的战略指导下,各企业重视和形成企业无形资产的管理机制势成必然,其基本的出发点在于三点:一是如何获取
Corporate intangible assets or corporate intangible property rights are an important part of the assets owned or held by an enterprise. They are different from the tangible assets owned or held by a company, and are also different from the intangible assets owned by individuals in terms of quantity and quality. The proportion of corporate intangible assets in the total assets of labor or resource-intensive enterprises is relatively small, while the proportion of the total assets of technology-intensive enterprises is relatively high. With the establishment, perfection and development of China’s modern enterprise system, under the guidance of the strategy of rejuvenating the country through science and education, it is inevitable for companies to attach importance to and form the management mechanism of intangible assets of enterprises. The basic starting point lies in three points: First, how to obtain