广东制造企业无形资产结构评价与优化研究

Evaluation and Optimization of Intangible Assets Structure of Guangdong Manufacturing Enterprises

基于系统层次性和相关性的原则,可构建由无形资产与总资产结构关系、无形资产与其他类别资产(特指实物资产和金融资产)结构关系、无形资产内部结构关系三大系统模块组成的无形资产结构评价维度。基于静态和动态的双重视角,对广东制造企业2018年末无形资产结构现状和2013年~2018年的演进特征进行研究可以发现,必须坚持总量扩张,立足创新驱动,加大创新投入,才能进一步优化广东制造企业无形资产与实物资产的结构关系。

Based on the principle of system hierarchy and relevance,this study constructed the evaluation dimensions of intangible assets structure that were composed of three modules,consisting of the relationship between intangible assets and total assets,intangible assets and other types of assets(especially physical assets and financial assets),and the internal structure relationship of intangible assets.Based on static and dynamic dual perspectives,the paper evaluates the current situation of the intangible assets structure of Guangdong manufacturing enterprises at the end of 2018 and the evolution characteristics from 2013 to 2018.Based on the background of the innovation driven development strategy,it puts forward the countermeasures and suggestions for the total expansion and structural optimization of the intangible assets of Guangdong manufacturing enterprises.