天津市上市公司无形资产状况的研究

Research about the Intangible Asset Status of the Listed Companies of Tianjin

本文选取在沪深两市上市的天津市上市公司为研究对象,分析了这些公司的无形资产占公司总资产的比例,并对各公司无形资产的内部构成进行了比较。同时,本文对无形资产与企业经营业绩的相关性进行了研究,最后分析了上市公司无形资产信息披露中存在的一些问题,并就本文分析中所发现的一些问题提出了解决的建议。

In this article, the author selected 24 companies of Tianjin listed in shanghai and Shenzhen stock exchanges as target samples and firstly analyzed the ratio of intangible assets of all the target companies to their total assets, and the composition of intangible assets of each company. Then, the author discussed the correlation between intan- gible assets of each company and their operating performance. Lastly, the author analyzed some problems in the intangible assets disclosure of listed companies and proposed relevant suggestions to these problems.