上市公司无形资产的行业特征分析及监管对策

Analysis of the Industry Characteristics and Supervision Countermeasures of Listed Companies' Intangible Assets

本文对抽样的上市公司(2005-2007年)近三年无形资产行业特征进行了研究分析,提出上市公司应利用证券市场有效地管理、经营无形资产,通过证券市场的放大作用,提升无形资产价值,并进而提高企业价值的监管对策。

The paper researches and analyses the industry characteristics of intangible assets through sampling the listed companies （2005 -2007） in the past three years, and puts forwards that the listed companies manage and operate effectively the intangible assets by using the amplification of stock market to increase the intangible assets＇ value and to improue the supervision of the enterprise value.