上市公司无形资产结构、行业特征分析

文章以我国沪市发行的A股上市公司作为研究对象，以2007—2011年为研究时间序列，研究分析了上市公司不同行业无形资产及不同无形资产类别对公司的影响。研究结果表明，无形资产具有明显的行业特征，并因无形资产内部结构不同，对公司的影响和效用会不同。

Analysis of Listed Corporation Intangible Assets Structure and Industry Characteristics

This paper selects listed companies of Shanghai Stock Exchange from 2007 to 2011. The findings show that different industries and different kinds of intangible assets exert different influences on the company. Research results show that, the intangible assets have apparent industry characteristics; the intangible assets of the same industry, because of the different categories, their impact on the company will be different, and so is the effect.