基于企业经营能力角度的无形资产评价体系

面对当今如此激烈的市场竞争,保持企业无形资产价值的持续提升,已成为企业生存与发展的首要任务。企业经营能力与企业无形资产在内涵上具有一致性,因而可以运用企业经营能力评价指标来评价企业无形资产。文章运用企业经营能力指标构建了评价企业无形资产的评价体系,并说明了该评价体系的优越性。

Intangible Assets Evaluation System Based on Operation Ability of Enterprises

Continued ascension of intangible assets has become the primary task of existing and developing of the enterprises to cope with fierce competition in the market.The operating ability and intangible assets of enterprises are consistent essentially,so we can evaluate intangible assets by operating ability.In the paper we establish evaluating system of intangible assets by operating ability and the superiority of the evaluating system.