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最近一段时期,在理论界、企业界以及社会各界人士中出现了一派富有生气,十分可喜的新气象;一是关注“无形资产”的人多了起来,他们中有的是痛感“无形资产的严重流失”;有的还涉及到了“无形资产变有形资产”的问题。一是研究中国哲学资源、文化资源,以及民族传统、革命传统资源的人多了起来。其研究程度已经触及到了社会管理,企业管理的许多“深层次”问题。一是在合股经营中“技术入股”或称“头脑入股”已经不算是新鲜事了,与此同时,在资产评估中,“商标”以至于“科技名星”即人才“计价”的消息也时有所闻。一是一些创高效益的大型集团公司在事实上已经自觉与不自觉地改变了“资源配置方式”。例如,据报道,某集团公司1993年在
In the recent period of time, there has been a new atmosphere that is full of enthusiasm and great joy among the theoretical community, the business community, and people from all walks of life. First, many people who pay attention to “intangible assets” have risen. Some of them feel a sense of “serious loss of intangible assets.” Some of them also involve the issue of “intangible assets becoming tangible assets”. First, many people have studied the resources of Chinese philosophy, cultural resources, and ethnic traditions and revolutionary traditions. Its degree of research has touched upon many “deep levels” issues in social management and corporate management. The first is that the “technical shares” or “mindshares” in the joint-stock operation is not new. At the same time, in the asset evaluation, the “trademark” and even the “star of science and technology”, that is, the “denomination of talents,” are also news. Something has happened. First, some large, highly profitable group companies have, in fact, consciously and unconsciously changed the “resource allocation method.” For example, it was reported that a group company was in 1993