上市公司流动性的探索研究——来自对无形资产的分析

随着知识经济、信息时代的来临，资本市场趋于完善，无形资产本质属性逐渐凸显，对无形资产流动性研究应转变观念。本文以无形资产价值变现为切入点，在无形资产流动性的现状、理论依据、实现路径等方面进行了深入探讨。

A Study on the Liquidity of Listed Companies Based on an Analysis of Invisible Assets

With the coming of information era and the knowledge economy and as our capital market is maturing,the attributes of the intangible assets have become more evident.As a result,our ideas about the liquidity of invisible assets should also change with time.Taking value realization of invisible assets as a cut-in point,this article tries to deepen the discussions concerning liquidity of invisible assets,its present condition,its theoretical basis,and the way of its realization.