国有企业改制中的无形资产问题研究——基于湖北省国有企业改制的调查分析

因特殊的时空约束和渐进改革的制度安排,国有无形资产已经成为我国经济结构调整和国有企业改革赖以顺利进行的重要资源。本文通过考察湖北省国有企业改制中无形资产资本化的实践,总结了国有企业改制中国有无形资产资本化遇到的结构失衡、产权模糊和披露缺陷等三大障碍,并针对上述障碍提出在国有企业改制中过程加强无形资产管理的对策建议。

Research on Intangible Assets in the Reform of State-owned Enterprises: Based on the Investigation of Hubei Province

With the special space-time restriction and gradualism institution arrangement, intangible assets have become the important resources to promote the economy structure adjustment and state-owned enterprises reform. This thesis studies the practice of intangible assets capitalization during the reform of state-owned enterprises of Hubei Province,and concludes that there exist the three obstacles in the process, i.e. Misbalanced structure, property right illegibility and information disclose limitation. At last, the authors put forward some proposals to facilitate the management of intangible assets during the reform of state-owned enterprises.