摘要
针对无形资产管理中存在的问题 ,指出无形资产在认识、评估、经营管理、保护方面存在误区并分析了无形资产流失的原因 ,为加强无形资产管理 ,提出一些观点和意见 ,包括 :树立无形资产的观念 ;加强无形资产经营管理 ;制定相应的有关法律和条例 ;规范产权交易和无形资产评估 ;制定无形资产战略提高竞争力等。
Against the existing problems in incorporeal capital, this paper indicates that there are some misunderstandings in assessment, management, and protection in it, and analyzes the main reasons of the loss of it. It also put forward some ideas on it, that is: set up the concept of incorporeal capital, strengthen the management of it, make related laws and rules, standardize the dealing of property right, etc.
出处
《中北大学学报（社会科学版）》
2002年第3期7-10,共4页
Journal of North University of China：Social Science Edition
关键词
无形资产
管理
竞争力
incorporeal capital
management
competitiveness
