摘要
伴随着知识经济的到来,无形资产在企业总资产中所占的比例越来越大;如果能够对其加以充分、适当的运营,其所带来的价值增值也将越来越多。无形资产的资本化运营方式有多种,诸如特许经营、作价投资、抵押筹资、买“壳”上市等,而每种方式各有利弊,企业可以借鉴利用。
With the coming of knowledge economy, invisible assets are taking more and more proportion of the total, capital of one enterprise. Fully and adequate running can bring more and more value rising. The capital running methods of invisible assets are several, e.g. franchising, evaluation investment, mortgage funding, shell-company stock etc., each has its own advantage and disadvantage; enterprises can study them and use them.
出处
《吉林省经济管理干部学院学报》
2006年第1期54-56,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
无形资产运营
特许经营
作价投资
抵押筹资
买壳上市
Invisible capital running
franchising
evaluation investment
mortgage funding
shell-company stock