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随着经济结构及市场环境的不断演变,中国逐步迈入新常态——从高速增长转为中高速增长、经济结构不断优化升级、由要素和投资驱动转变为创新驱动。面对这样一个新格局,无形资产在企业角逐的过程中发挥着不可忽视的作用。本文首先对新常态背景下无形资产披露的重要性作出说明,随之再对披露中存在的难题做具体分析,最后给出相应解决对策。
As the economic structure and market environment continue to evolve, China has gradually stepped into the new normal - from rapid growth to medium-rapid growth. Its economic structure has been continuously optimized and upgraded, transforming from element-driven and investment-driven into innovation-driven. In the face of such a new pattern, intangible assets play a non-negligible role in the process of enterprise competition. This article first explains the importance of the disclosure of intangible assets under the new normal background, then makes a concrete analysis of the problems existing in the disclosure, and finally gives the corresponding solutions.