【作者】 李伟雄；

【导师】 田国双； 丁华；

【作者基本信息】 东北林业大学 ， 会计学， 2004， 硕士

【摘要】 从十九世纪末到二十世纪末，在以美国为主的市场经济国家，企业资产运营主要经历了五次发展高潮，每次高潮都促进了资本的发展，但也给市场经济发展带来新的变化和特征，形成了国际资产运营化发展的轨迹。随着经济全球化的迅猛发展，国际竞争日益激烈，资本运营已成为优化经济结构，拓展市场，提升技术，增强国际竞争力的重要手段。当人类社会步入21世纪，进入知识经济时代，科学技术知识成为经济发展的主要推动力。无形资产占企业总投资的比重越来越大，使用无形资产取得的收益在经营成果中的贡献越来越大，因此，现代企业应当非常重视无形资产，利用无形资产进行运营，灵活运用运营策略，提高企业的科技创新能力和核心竞争能力。然而，我国企业无形资产运营刚刚处于起步阶段，甚至很多企业对此缺乏足够的重视。无形资产运营问题是知识经济时代我国企业面临的重要问题，本文对此进行探讨。 本文从无形资产运营的界定谈起，对无形资产的范围及其确认、无形资产运营与资产运营的关系以及无形资产运营的前提与要素、运营目标、运营内容、运营原则等进行阐述，论述了无形资产运营的重要意义。然后从无形资产存量与增量两个方面探讨了无形资产运营策略问题，其中，对无形资产存量运营，从两个方面进行了论述：加强无形资产投资管理，缩短研发期，降低研发成本；搞好资产重组，优化资产结构。同时，把无形资产增量运营的策略细分为融资策略、延伸策略、扩张策略等。关于无形资产运营环境的创建，本文主要论述了思想上应除旧立新，应坚持企业制度创新，消除体制障碍，建立统一的市场体系，发展完备的资本市场，完善社会保障制度等。鉴于无形资产运营问题的复杂性与运营活动具有巨大的风险，本文针对无形资产运营风险问题均进行了单独的研究，提出了规避运营风险的策略。目前资产运营研究中存在的严重不足就是缺乏一个行之有效的绩效评价指标体系，因此，本文的重点之一就是构建了一个以无形资产收益率为核心的无形资产运营绩效评价指标体系。更多还原

【Abstract】 From 19 century’s ends to 20 century’s ends, in the primarily market economy country as the US , the property operation in the enterprises has mainly experienced five development high tides, each time the high tide not only promoted the capital development, but also gave the market economy development to bring the new change and the characteristic, being formed the international property operation development path. Along with the economical globalization being swift and violent development.and the international competition being intense day by day, property operation has become the important method of optimizing the economic structure, developing the market, promoting the technology, enhancing the international competition. When the human society marches into for the 21st century and enters the knowledge economy time, the science and technology knowledge becomes the main propelling force of the economical development. Intangible assets account for the proportion more and more important in the total investment in the enterprises, and the income obtained from the use of intangible assets is more and more big in the management achievement contribution. Therefore, the modern enterprise must extremely take intangible assets, carry on the operation, nimbly utilize the operation’s strategy, enhance the technical innovation ability and the core competitive ability. However.the operation of the enterprises’ intangible assets in our country just was at the start stage, even very many enterprises lacked the enough value regarding. The operation of intangible assets is the important question which our country’s enterprises must face in the knowledge economy time. The article carries on the discussion regarding it.The article mentions from the limits of the operation of intangible assets, carries on the elaboration in scope, the confirmation, the premise , the essential factor, the goal, the content, the principle , the vital significance the operation of intangible assets, and so on, as well as elaborates the relations between intangible assets operation and property operation . Then it has been discussed on the operation’s strategy of intangible assets from intangible assets storage quantity and the increase. To the operation of intangible assets storage quantity, the article has carried on the elaboration from two aspects: Strengthens the investment management in intangible assets, and reduces the research and development time and cost; Does well the reorganization of properties, and optimizes the property structure. At the same time, increase operation’s strategy of intangible assets has been subdivided for the financing strategy, the extending strategy, the expansing strategy , and so on. About the environment’s foundation on the operation of intangible assets, the article mainly elaborates in the thought to be supposed to eliminate old stands, in persisting the enterprise system innovation, in eliminating the system barrier, in establishing the unified market system, in developing the complete capital market, in perfecting social security system , and so on. In view of the fact that the operation of intangible assets is very complex and the operation activity had the huge risk, the article has conducted the independent research on the risk of the operation of intangible assets, and proposed the strategy how to dodge the risk. At present, one of the questions existing seriously in the study on property operation is lacking at an effective appraisal target system. Therefore, one of the article’s keys is to construct the appraisal target system to appraise performance on the operation intangible assets which takes the income rate as the core.更多还原