中国上市公司无形资产结构研究

Intangible Assets Structure of Listed Companies in China

以2009—2013年沪深两市A股上市公司为样本,对不同股票交易市场、板块、行业和区域的无形资产结构进行研究。结果发现,中国不同股票交易市场、不同板块无形资产结构存在显著差异;行业分布上,中国上市公司无形资产结构行业差距明显,制造业自主创新能力较弱;中国区域经济发展水平存在较大差异,与此相适应,技术性无形资产水平"东高西低",区域发展不均衡;同时鉴于土地使用权和技术性无形资产的本质差别,本文认为将土地使用权纳入无形资产范围的合理性是存疑的。

Based on the data of Shanghai and Shenzhen Stock Exchange A-share listed companies during the period of 2009—2013,different stock markets,plates,industries and regions of intangible assets structure are studied. It is found that there is a significant difference in different stock market and different plate on structure of intangible assets; intangible assets structure of the listed companies differ in industry and the independent innovation ability of manufacturing industry is weak; the regional economic development in China is very different. According to this situation,the level of technical intangible assets are＂high in the east and low in the west＂,so the regional development is not balanced; in consideration of the essential difference of the land-use rights and intangible assets,the rationality that the use rights of the land included in the scope of intangible assets is questionable.