论企业资本拓展的战略取向——无形资产价值变现

在我国企业全面参与国际竞争的今天,一方面是缺乏开拓国际市场的有效资本,另一方面是自身拥有的资本价值功能开发培育滞后,成为许多企业面临的发展困惑。文章以此为背景,进行无形资产价值变现问题研究,旨在拓展无形资产研究新领域,尝试探索无形资产资本化的理论与路径。文章从无形资产价值变现的现状分析入手,在无形资产价值变现现状与意义、理论基础与法律制度、影响因素、实现路径等方面进行了经济学、管理学等层面上的探讨。

Stratagem Option of Capital Expansion in Enterprises——Value Realization of Intangible Assets

China s companies have been participating in international competition.Because of lacking in effective capital to open international market and lagging in using their own capital,many companies face of the development baffles.In this setting,this research on value realization,from present situation,meaning,theories foundation,law system,impact factor to channels of realizing,was undertaken to expand new area and search for capitalizing theory and methods about intangible assets.