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进入21世纪以来,无形资产作为重要的战略资源被各大企业争相使用,对于无形资产的管理也越来越受到大型企业的重视,为了更加有效率的使用无形资产为企业创造更大的效益,亟需解决随着无形资产的管理过程的发展中陆续产生的一些问题。本文通过对企业无形资产的概述,阐述其内涵与特征,结合对无形资产会计核算的相关内容,针对当前无形资产管理的现状和产生的问题,提出了一些解决对应问题的相关措施。
Into the 21st century, intangible assets as an important strategic resource competing for use by major companies, for the management of intangible assets more and more by large enterprises, in order to more efficient use of intangible assets for enterprises to create greater efficiency , It is urgent to solve some problems arising from the development of the management process of intangible assets. In this paper, an overview of the intangible assets of the enterprise is elaborated, and its connotation and characteristics are expounded. Combined with the relevant content of the intangible assets accounting, some measures to solve the corresponding problems are put forward in view of the current status of the intangible assets management and the problems arising therefrom.