摘要
无形资产是企业的一项重要经济资源 ,在经济一体化的时代 ,无形资产国际化是一种必然。无形资产国际化必须遵循将效益性放在首位和坚持阶段性、普遍性、独立性的原则 ;还应处理好无形资产国际化与本土化、与有形资产国际化、与企业国际化的关系 ,以及在欠发达国家和中小企业无形资产国际化的利弊关系。无形资产国际化是一项战略 ,要进行科学合理的计划、组织、宣传、控制、管理 ,使之形成一个完整的体系。
Intangible assets is one of the economic resources of great importance in an enterprise.Especially in such an era of economic integration the internationalization of intangible assets is a trend of nature.Several principles must be followed in the course of internationalization which include profitability principle that stands in the first place,progressivity principle,extensiveness principle,and independence principle.The relationships between intangible-asset internationalization and enterprises internationalization respectively.It must be estimated the pros and cons intangible-asset internationalization brings about in less developed(or backward)countries,medium-sized and small enterprises.As a prospective strategy,scientific and reasonable plan,organization,propagation,propagation,control and management are necessary in order to make the process of intangible-asset internationalization a complete system.
出处
《现代财经(天津财经大学学报)》
2001年第2期39-42,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
基金
国家哲学社会科学基金项目“无形资产战略研究”与课题“无形资产国际化战略”研究报告节选。