| 无形资产价值的不确定性及管理策略 |
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| 引用本文： | 彭彦敏,杨兰英.无形资产价值的不确定性及管理策略[J].财会通讯,2004(6). |
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| 作者姓名： | 彭彦敏 杨兰英 |
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| 作者单位： | 哈尔滨工业大学管理学院，哈尔滨工业大学管理学院 黑龙江 哈尔滨 150001，黑龙江 哈尔滨 150001 |
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| 摘 要： | 无形资产对企业产品创新及市场占有发挥着越来越重要的作用,对企业价值的影响也日益重要,对无形资产区别于有形资产特性的认识,有利于资产管理。本文分析了无形资产价值不确定性特性以及形成的原因,并结合无形资产特点,讨论无形资产价值管理的优化的策略。
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| 关 键 词： | 无形资产价值 价值特征 不确定性 |
Uncertain Value Characteristic of Intangible Assets and Management Tactics |
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| Peng Yanmin Yang Lanying.Uncertain Value Characteristic of Intangible Assets and Management Tactics[J].Communication of Finance and Accounting,2004(6). |
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| Authors: | Peng Yanmin Yang Lanying |
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| Abstract: | The enterprises intangible assets are playing a more and more important role in products creativity and market occupation, which is also happened to enterprises value. Differing the characteristic of intangible assets from physical assets, nowadays, can give a great help to enterprises assets management .In this text, the writers will combine the characteristic of intangible assets, analyze the uncertain value characteristic of intangible assets, approach the forming reason, and discuss the optimization tactics for intangible assets value management. |
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| Keywords: | Intangible assets value Value characteristic Uncertainty |
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