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本文以新能源企业作为研究对象,统计了我国目前新能源开发企业中无形资产的发展状况,并分析现代经济背景下无形资产与新能源企业营业绩效的相关性。实证显示,无形资产对新能源企业绩效作出了重要贡献,新能源企业无形资产占总资产比例与本年度营业绩效呈现正向关系。
In this paper, the new energy enterprises as the research object, statistics of China’s current development of new energy companies in the development of intangible assets, and analysis of the relationship between intangible assets and new energy companies under the modern economic performance of business performance. Empirical evidence shows that intangible assets have made important contributions to the performance of new energy companies. The ratio of intangible assets to total assets of new energy enterprises shows a positive relationship with the operating performance for the current year.