我国无形资产管理得不到重视的原因分析

Analysis on Causes about the Unattended Management of Intangible

我国企业对无形资产的管理仍处于较低层次。造成我国无形资产管理得不到重视 的原因主要有两个:一是无形资产管理存在技术难题,如无形资产价值的评估、无形资产的交易、无 形资产的保护及无形资产会计确认等;二是某些上市公司存在无形资产欺诈行为。

With the devlopment of market economy, advance of science and technology and coming of age of knowledge economy, intangible assets play a more and more important role in business activity. But in our country, the management of enterprises is at so low level that there is neither administrative framework nor stuff for intangible assets, nor managerial institution or tool. Due to the lack of effective supervision methods, intangible assets resources are beyond control of enterprises and drain seriously. From the author's point of view,the causes the lack of importance in the management of intangible assets lie in two aspects;one is that there are a series of technological problems in the management of intangible assets. The other is that there existing fraud of intangible assets in some public corporations.