关于无形资产信息披露的思考

Thinking about Intangible Asset Information Disclosure

以近年来全球并购重组迅猛增长为背景,从无形资产与企业价值关系的角度说明扩大无形资产信息披露的重要性,通过对我国上市公司无形资产信息披露现状的分析,提出了完善企业无形资产信息披露的建议。

With the swift and violent growth of merger and acquisition reorganization in recent years throughout the world as the background, this article dwells on the importance of expanding intangible assets information disclosure from the perspective of the relationship between the intangible asset and the enterprise value. Based on an analysis of the present situation of the intangible asset information disclosure of Chinese listed companies, the authors put forward some proposals for the improvement of enterprise intangible asset information disclosure.