| 外资并购中的国有无形资产资本化研究 |
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| 引用本文： | 汪海粟,文豪.外资并购中的国有无形资产资本化研究[J].中国工业经济,2006(9):22-29. |
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| 作者姓名： | 汪海粟 文豪 |
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| 作者单位： | 中南财经政法大学MBA学院,湖北,武汉,430060 |
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| 基金项目： | 国家自然科学基金项目“信息不对称条件下的无形资产减值测度研究”（批准号70472083）. |
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| 摘 要： | 外资并购不仅促进了我国国有企业改革与重组，而且加速了国有无形资产资本化趋势，为国有企业改革提供了重要经济资源。与此同时，国有无形资产资本化过程也面临诸多障碍。本文分析了外资通过并购国有企业以取得无形资产的动因．归纳了国有无形资产资本化面临的三大约束，即体制转轨约束、评估理论与方法约束和交易主体博弈约束，并探讨了隐性无形资产显性化的途径。
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| 关 键 词： | 外资并购 国有企业 无形资产 资本化 |
| 文章编号： | 1006-480X（2006）09-0022-08 |
| 收稿时间： | 2006-07-12 |
| 修稿时间： | 2006-07-12 |
Research on the Capitalization of State-owned Intangibles in Foreign M&As |
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| WANG Hai-su,WEN Hao.Research on the Capitalization of State-owned Intangibles in Foreign M&As[J].China Industrial Economy,2006(9):22-29. |
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| Authors: | WANG Hai-su WEN Hao |
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| Abstract: | Foreign M&As not only promote the reform and restructure of China's state-owned enterprises,but also accelerate the capitalization of state-owned intangibles and provide the important resources for the reform.At the same time,there are many obstacles in the capitalization of state-owned intangibles.This paper analyses the motive of foreign capital to gain the state-owned enterprises' intangibles through M&As,and concludes the restrictions on the capitalization of state-owned intangibles.At last,we discuss the methods to disclose the recessive intangibles. |
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| Keywords: | foreign M&As the state-owned enterprise intangible assets capitalization |
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