企业无形资产管理的制度创新

The Institutional Innovation in Enterprise Intangible Assets Arrangement

针对我国企业无形资产管理中存在的制度冲突与制度缺失,从企业无形资产会计核算、投资、维护、绩效评价等方面对无形资产管理的制度创新进行较为全面系统的研究。

The Position of intangible assets is becoming important in the new economic age, so It requires more on intangible assets management. In order to strengthen the Viability and the core competence in enterprise, this paper try to make (Overall) and systematic institutional arrangement for intangible assets management in some aspects such as accounting, (investment,) maintenance and performance evaluation.