摘要
针对国有企业改制的现状,讨论了国有企业对无形资产认识不足、管理意识淡薄和改制中国有资产流失严重的问题.提出了国有企业无形资产管理的对策.认为:科学、公正、公允地对国有企业无形资产进行评估、加强企业无形资产的核算管理,有利于发挥国有企业无形资产的增值效用和企业竞争力的提高.
Based on the system rebuilding of the state-owned enterprises, this paper discusses the problems such as realizing is short of the intangible assets, the management is lost, state-owned intangible assets is lost in the system rebuilding of the state-owned enterprises. The optimization tactics are provided for intangible assets management of the state-owned enterprises. The paper thinks that the state-owned intangible assets scientifically and fairly and equitably are valued, management of accounting of the state-owned intangible assets are strengthened. They are useful in improving the effectiveness of the state-owned intangible assets, and in rising competition force of the state-owned enterprises.
出处
《中原工学院学报》
CAS
2005年第4期37-41,共5页
Journal of Zhongyuan University of Technology
关键词
国有企业
无形资产
管理
评估
资产运营
state-owned enterprises
intangible assets
management
valuation
assets run
