从建筑企业特殊性看无形资产内涵的延伸

本文以自己所在建筑行业的角度,审视、提出不同于一般企业的无形资产特点,分析论证了建筑行业无形资产内涵广于其他行业的定义,剖析了建筑行业无形资产的实体拥有具有公共性;实体盈利具有间接性;资源特征具有二次开发性。这都是以前很少从理论上总结或提出的新思路、新角度、新观念,对建筑企业的无形资产定义是一种挑战,对建筑企业无形资产的管理是一种进步。所以,本文更主要是为了抛砖引玉,和更多的同行共同努力探索,对行业管理进行一定的创新和创造。

Extension of the Connotation of Intangible Assets from the Particularity of Construction Enterprises

From the author’s own construction industry experiences and unique perspctive,this paper raises a new definition which is different from the general characteristics of intangible assets in enterprises,acknowledges that the entity of the intangible assets in construction industry has the commonality,the resources have further development features and the profits are indirect.These ideas are seldom summed up or put forward theoretically,it is a challenge to defining construction enterprises and also a kind of progress in the management of intangible assets.Therefore,This paper is mainly to attract more peers to work together to explore the innovation and creation of industry management.