摘要
随着我国社会主义市场经济的建立和发展,服务业尤其是现代服务业在经济产业中的比重越来越高。无形资产是现代服务业的重要组成部分,如何实现对现代服务业中国有无形资产的有效管理,是保持国有资产,稳定社会发展的重要因素。本文首先对"无形资产"的范围进行了确定,然后结合现代服务业的特点,分析了我国国有无形资产管理在法律制度和监管机制方面的现状及其缺陷,提出了法律体系完善的相应对策和监管机制再造的具体方案。
As the establishment and development of Chinese socialist market economy, the proportion of the service industry, modern service industry in particular, in the economy industry has been increasing quickly now. Intangible assets are the important compoments of modern service industry. How to manage state - owned intangible assets in the modern service industry is an important factor to manitain the state- owned assets and stabilize social development. The paper defined the “intangible assets” firstly, analyzed the status quo and the shortcoming of state - owned intangible assets management in the legal system and the supervision mechanism combined with characteristics of modem Service undustry, and put forword the relevant measures to improve the legal system and the specific scheme to rebuild the supervision mechanism.
基金
天津市哲学社会科学研究规划资助项目(TJFX06-025)
关键词
现代服务业
无形资产
法律机制
modern service industry
intangible assets
legal mechanism
