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Measure the Unmeasurable? Intangible Assets as the Major Strategic Keys of Enterprises, Their Contribution, Difficulties and Proposals for Reliable Financial Statements
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作者 Gkinoglou Emmanouil Ginoglou Dimitrios 《Chinese Business Review》 2017年第12期594-608,共15页
It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the compa... It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem. 展开更多
关键词 ACCOUNTING intangible assets measurement of intangible assets intellectual capital brand name intellectual capital R&D IFRS
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The research of the intangible assets’ influence to listed companies in China
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作者 田宇涵 《神州》 2012年第28期227-228,共2页
As the development of the social marketing in China,intangible asset has been highly valued.While in China,this step of improving the intangible asset is just beginning.In 2006,the intangible asset was been modified i... As the development of the social marketing in China,intangible asset has been highly valued.While in China,this step of improving the intangible asset is just beginning.In 2006,the intangible asset was been modified in the new <Corporate Accounting Standard>.It is connected with the international accounting system.Therefore,the intangible asset is the essential point in the company’s success.The essay will study through the accounting problems of intangible asset to analysis that the importance of intangible asset in Chinese companies and the problems that companies should take care of. 展开更多
关键词 英语教学 教学方法 阅读知识 课外阅读
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Pricing and Valuation of Intangible Assets
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作者 Jesus Timoteo Alvarez Sonia A. Ferruz Gonzailez Jesus Calzadilla Daguerre 《Journal of Modern Accounting and Auditing》 2012年第12期1780-1788,共9页
Intangible assets are parts of the companies' balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in acc... Intangible assets are parts of the companies' balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool. 展开更多
关键词 intangible assets accounting valuation of intangibles intangibles and reputation intangible communication reputation management
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The Effects of Intangible Assets (IA) on the Loan Interest Rates for Small- and Medium-Sized Enterprises (SMEs) in Taiwan
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作者 Tsai Hsuehchang 《Journal of Modern Accounting and Auditing》 2013年第7期881-888,共8页
This study is motivated by the lack of direct empirical research on the relationship between intangible assets (IA) and loan interest rates for small- and medium-sized enterprises (SMEs) in emerging markets. This ... This study is motivated by the lack of direct empirical research on the relationship between intangible assets (IA) and loan interest rates for small- and medium-sized enterprises (SMEs) in emerging markets. This study uses a multivariate regression to investigate the effects of 1A on loan interest rates by focusing on SMEs. Using a panel sample of 186 publicly-listed SMEs with 952 annual observations in Taiwan from 2001 to 2006, the empirical findings indicate that an SME's IA does negatively affect loan interest rates. The main contribution of this study lies in its direct testing of whether IA can affect the loan interest rates for SMEs in an emerging market. The finding provides empirical evidence that an SME with greater IA leads to lower interest rates on bank loans, implying that SMEs should strive to invest in IA and enhance their knowledge management for obtaining more benefits of loan interest rates. Furthermore, the findings may provide empirical evidence for SMEs in emerging markets and can be compared with those for firms in industrialized economies. 展开更多
关键词 intangible assets (IA) loan interest rates small- and medium-sized enterprises (SMEs)
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How to improve IFRS for intangible assets?A milestone approach 被引量:1
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作者 Shefei Ma Weiguo Zhang 《China Journal of Accounting Research》 2023年第1期33-57,共25页
This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets.We summarize and compare three approaches to improving financial repo... This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets.We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles—the recognition approach,the fair value approach and the disclosure approach,among which we focus on the recognition approach.We investigate the impact of current International Accounting Standard 38 on the R&D capitalization policies of the high-tech industry,particularly among medical device firms in China.We conclude that the current recognition criteria are so stringent that they disincentivize firms from capitalizing their R&D investments.A large variation exists in capitalization timing within the medical device industry.Accordingly,we propose the milestone approach to revising financial reporting standards for intangible assets.We suggest that determining the capitalization criteria for intangibles based on the R&D cycle and capitalization timing should be moved forward. 展开更多
关键词 R&D capitalization intangible assets International Financial Reporting STANDARDS Medical device industry Knowledge-based economy
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The Connotations, Quantification and Protection of the Intangible Assets of State-Owned Enterprises
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作者 张明龙 《Social Sciences in China》 1997年第4期5-13,194,共10页
关键词 Quantification and Protection of the intangible assets of State-Owned Enterprises The Connotations
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Tax distortions in cross-border flows of intangible assets 被引量:1
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作者 Thomas Neubig Sacha Wunsch-Vincent 《International Journal of Innovation Studies》 2018年第3期101-121,共21页
The phenomenon of global fragmented production and associated trade in intermediate products,including intangible assets,has changed how economists study globalization and how new public policies are shaped.Understand... The phenomenon of global fragmented production and associated trade in intermediate products,including intangible assets,has changed how economists study globalization and how new public policies are shaped.Understanding cross-border flows of disembodied knowledge,often associated with intellectual property(IP),is essential for analyzing how modern economies operate.Available data to document these international IP-related knowledge flowsdnamely cross-border payments for IPdare distorted by various factors.Tax planning by multinational enterprises has seriously distorted the measurement of cross-border IP flows,affecting national measurements of imports,exports,GDP,and productivity.The tax-induced mismeasurement could be more than 35% of global charges for use of intellectual property,and greater for individual countries,particularly high-taxrate countries.International initiatives to address the effects of tax base erosion,profit shifting,and other statistical initiatives on global value chains will improve future measurements of cross-border IP flows,improving the understanding of both the creation and uses of IP. 展开更多
关键词 Global value chain Intellectual property intangible assets TAX Base erosion Profit shifting Cross-border flows Charges for the use of intellectual property
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考虑无形资产框架下全要素生产率对经济增长质量的贡献
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作者 曹麦 《调研世界》 CSSCI 2024年第3期68-78,共11页
在知识经济时代,无形资本被视为促进经济增长的重要决定因素。本文在对无形资产进行分类的基础上,估算了我国宏观层面的无形资产投资规模及无形资本存量,并将其引入增长核算模型,测算各类要素以及全要素生产率(TFP)对经济增长的贡献。... 在知识经济时代,无形资本被视为促进经济增长的重要决定因素。本文在对无形资产进行分类的基础上,估算了我国宏观层面的无形资产投资规模及无形资本存量,并将其引入增长核算模型,测算各类要素以及全要素生产率(TFP)对经济增长的贡献。研究得到以下结论:2003—2021年,我国无形资产投资规模增长快速,高于同时期的固定资产投资增速以及国内生产总值增速。从结构看,无形资产投资中创新资产占比最高,但其中的研究与试验发展支出还需要加强;计算机信息化资产和经济竞争力资产占比相对较低,尤其是经济竞争力资产中的员工人力资本和企业组织资本投资支出还有较大提升空间。从贡献率看,无形资本深化对经济增长质量的贡献率显著上升,近10年来贡献率上升近10个百分点;TFP对经济增长质量起到重要作用,在考虑无形资产要素后,TFP的贡献率有所下降,这表明以往TFP的测算可能被高估。 展开更多
关键词 无形资产 经济增长 全要素生产率 增长核算 资本深化
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企业数字化转型:概念内涵、统计测度技术路线和改进思路 被引量:4
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作者 杨彦欣 高敏雪 《统计研究》 CSSCI 北大核心 2024年第3期62-73,共12页
数字化转型是数字经济的重要推力,是企业实现提质降本增效目标、发现并创造新价值的必由之路。高质量的统计测度是研究数字化转型作用机制的基础,学界和业界目前已经就这一问题形成成熟度模型构建、文本分析和数字化无形资产占比测算三... 数字化转型是数字经济的重要推力,是企业实现提质降本增效目标、发现并创造新价值的必由之路。高质量的统计测度是研究数字化转型作用机制的基础,学界和业界目前已经就这一问题形成成熟度模型构建、文本分析和数字化无形资产占比测算三条主要技术路线,政府部门亦在指标体系构建方面有所作为。本文首先介绍数字化转型的概念内涵和属性;再对三条统计测度技术路线进行系统概述,围绕测度框架和数据来源评价其各自优劣,选出首选路线;最后分别面向学界业界和政府统计部门提出后续改进思路。本文试图在提高企业数字化转型统计测度质量方面做出理论贡献,以期为后续有关企业数字化转型的研究提供支持。 展开更多
关键词 企业数字化转型 统计测度 成熟度模型 文本分析 数字化无形资产
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无形资产对工贸企业韧性的影响机制研究 被引量:1
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作者 郜志雄 《经济问题》 CSSCI 北大核心 2024年第3期85-91,共7页
基于中国工贸企业上市公司的面板数据,实证研究无形资产与企业韧性之间非线性关系,检验了股票每股收益的中介效应、企业数字化的调节效应,并以门槛值分组进行了拓展讨论。研究表明:总体而言,无形资产与工贸企业韧性存在显著的“U”型关... 基于中国工贸企业上市公司的面板数据,实证研究无形资产与企业韧性之间非线性关系,检验了股票每股收益的中介效应、企业数字化的调节效应,并以门槛值分组进行了拓展讨论。研究表明:总体而言,无形资产与工贸企业韧性存在显著的“U”型关系,无形资产、固定资产周转率在无形资产与企业韧性之间存在单一门槛效应;企业数字化水平对二次曲线具有显著增强的调节效应。另外,企业数字化的调节作用与无形资产占比有关联,高无形资产组的调节效应显著,其他组则不显著;股票每股收益的中介效应存在于高无形资产组、高固定资产周转率组的第一种情景,即无形资产以二次曲线方式影响中介变量,每股基本收益又线性影响工贸企业韧性。 展开更多
关键词 无形资产 数字化 工贸企业韧性
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PDCA循环理论视域下职业院校校企合作无形资产管理研究
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作者 杨梅蓉 屈广清 +2 位作者 陈火全 林文凤 彭振龙 《泉州师范学院学报》 2024年第3期99-106,共8页
校企合作是我国办好职业院校的关键所在,实现无形资产保值增值是职业院校的办学职责之一,PDCA循环是职业院校校企合作中做好无形资产有效管理的重要方法。通过对职业院校校企合作无形资产的分析,从计划、实施、检查、行动四个环节八个... 校企合作是我国办好职业院校的关键所在,实现无形资产保值增值是职业院校的办学职责之一,PDCA循环是职业院校校企合作中做好无形资产有效管理的重要方法。通过对职业院校校企合作无形资产的分析,从计划、实施、检查、行动四个环节八个步骤论证PDCA循环应用的科学性和适用性,提出职业院校校企合作前期、中期、后期全周期无形资产管理的解决方案,为职业院校校企合作无形资产有效管理提供借鉴。 展开更多
关键词 PDCA循环 校企合作 无形资产管理
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教育部直属高校无形资产规模:评价体系、相对差异与异质性分析
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作者 孙俊芳 赵成 王云玥 《社会治理》 2024年第1期58-72,共15页
高校持有的无形资产丰富,重要地位日益突出,但从微观层面研究高校无形资产规模现状的文献较少。本文通过将高校无形资产分类,从专利著作、专有技术和校名校誉三个层面分别设置指标,构建高校无形资产规模的评价指标体系。同时,依据城市... 高校持有的无形资产丰富,重要地位日益突出,但从微观层面研究高校无形资产规模现状的文献较少。本文通过将高校无形资产分类,从专利著作、专有技术和校名校誉三个层面分别设置指标,构建高校无形资产规模的评价指标体系。同时,依据城市类型、办学层次和学科范围区分不同高校类别,探究不同类别高校的规模特征。以探索众多高校的无形资产持有规模,厘清各类无形资产情况,为建立和完善高校无形资产评估、管理的机制体制提供可视化的数据支持。结果表明,应完善各类型高校的无形资产评价体系标准,对于不同的高校类型,评价标准应考虑不同高校的具体情况,评价体系应该具有一定区分度;应增强无形资产量化管理能力,相关高校应重视无形资产量化管理的相关工作,定时定期汇总相关数据并进行整理、核查,形成无形资产数据库;应提高部分高校对自身无形资产的重视。 展开更多
关键词 高校无形资产 规模现状 评价体系
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移动互联网产业专利价值评估体系研究
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作者 秦乐 王宇晓 +3 位作者 毕春丽 宋恺 李伟 喻洪莲 《中国发明与专利》 2024年第10期14-21,共8页
近年,移动互联网产业发展迅猛,专利成果产出日益丰富,对于专利的有效运用和转化需求较为迫切,亟需专利价值评估环节的保驾护航。本文基于移动互联网产业的知识产权数量和运营特点,深入分析国内外专利价值评估体系的优劣势。利用机器学... 近年,移动互联网产业发展迅猛,专利成果产出日益丰富,对于专利的有效运用和转化需求较为迫切,亟需专利价值评估环节的保驾护航。本文基于移动互联网产业的知识产权数量和运营特点,深入分析国内外专利价值评估体系的优劣势。利用机器学习方法构建了适应中国移动互联网产业发展需求的专利价值评估模型,并通过抽样方式进行实证分析,验证了该模型的有效性,在专利价值评估体系的完善和创新方面提出了新探索。 展开更多
关键词 移动互联网 专利价值评估 专利运营 科技成果评价 无形资产评估
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新时期高职院校国有资产管理的优化途径研究
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作者 朱泳锦 《市场周刊》 2024年第25期1-4,共4页
高职院校国有资产管理对高职院校的长期稳定发展和战略目标的实现具有重要作用。高职院校各类科研活动和教学实践活动的开展,也都需要不同类型的国有资产发挥保证作用。基于此,文章通过对新时期高职院校国有资产管理中存在的问题进行分... 高职院校国有资产管理对高职院校的长期稳定发展和战略目标的实现具有重要作用。高职院校各类科研活动和教学实践活动的开展,也都需要不同类型的国有资产发挥保证作用。基于此,文章通过对新时期高职院校国有资产管理中存在的问题进行分析,并提出了解决途径,以期为提升高职院校国有资产管理工作质量、优化国有资产管理工作成效提供支持。另外,管理人员也要综合考虑高校资产管理工作的特征,在工作落实过程中应当对人员和环境要求进行全面了解,以便为理论创新和实践突破取得更好的资产管理效果提供保障。 展开更多
关键词 高职院校 国有资产管理 无形资产 管理制度
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环保企业无形资产财务战略探析—以中国天楹为例
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作者 曾睿祺 《经济管理学刊(中英文版)》 2024年第3期173-180,共8页
随着21世纪知识经济时代的到来,无形资产日益成为企业最重要的一项资产,无形资产价值在企业整体的价值中也将占有越来越大的比重。企业财务战略的目标不断创造企业价值并最终实现企业的价值最大化,在面临激烈的市场竞争和瞬息万变的环境... 随着21世纪知识经济时代的到来,无形资产日益成为企业最重要的一项资产,无形资产价值在企业整体的价值中也将占有越来越大的比重。企业财务战略的目标不断创造企业价值并最终实现企业的价值最大化,在面临激烈的市场竞争和瞬息万变的环境下,财务战略作为企业战略体系中的核心,对企业的长远发展起到重要的支撑作用。那么,无形资对企业的财务战略产生怎样的影响呢?通过进行案例分析,从投资、融资、营运资本管理这三个方面,分析无形资产对财务战略的影响,可以发现企业现有的无形资产会影响其拓展新业务的决策、融资需求。同时,企业的无形资产周转率也会影响其运营资本管理,企业在进行财务战略决策时,应充分考虑无形资产的影响。 展开更多
关键词 财务战略 无形资产 环保企业
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OBE理念下项目教学法在“无形资产评估”中的教学应用探析
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作者 张漫 《科技风》 2024年第28期86-88,共3页
“无形资产评估”是资产评估专业的核心课程,具有实践性强、综合性强的特点。针对课程目前存在的学生学习态度被动化、教学方式传统化、考核方式单一化等问题,结合OBE理念对课程改革进行探析,并按照项目教学法的流程从设置成果目标、进... “无形资产评估”是资产评估专业的核心课程,具有实践性强、综合性强的特点。针对课程目前存在的学生学习态度被动化、教学方式传统化、考核方式单一化等问题,结合OBE理念对课程改革进行探析,并按照项目教学法的流程从设置成果目标、进行项目教学、实施多元评价、关注持续发展四个方面形成具体的教学设计,从而为资产评估相关课程提供新的改革思路,以满足新时代下对资产评估专业人才的新要求。 展开更多
关键词 无形资产评估 OBE理念 项目教学法
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Analysis of Appraising Agricultural Intangible Asset Value by Cost Method
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作者 LI Xiao-juan Hebei College of Finance,Baoding 071051,China 《Asian Agricultural Research》 2010年第8期4-7,共4页
On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principl... On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principle and easy to understand and grasp;overall consideration of various factors related to appraisal result value) and disadvantages(high appraisal cost;difficult to appraise and grasp various appraisal factors) of appraising by cost method.The article also summarizes the precondition of appraising by cost method:it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed.Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method,the model of appraising agricultural intangible asset by cost method is constructed.That is:agricultural intangible asset value = replacement cost of agricultural intangible asset ×newness rate + opportunity cost of agricultural intangible asset.Determine and analyze parameters of the model,in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably. 展开更多
关键词 COST METHOD AGRICULTURAL intangible ASSET Replacem
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The role of intangible capital in wage inequality between skilled and unskilled workers in China
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作者 Qi Hong Dong Michael S. Miller 《Chinese Business Review》 2010年第2期13-20,26,共9页
Wage inequality between skilled and unskilled workers has increased rapidly in China, right along with its major trading partner--the United States. Trade liberalization and technological improvement have been propose... Wage inequality between skilled and unskilled workers has increased rapidly in China, right along with its major trading partner--the United States. Trade liberalization and technological improvement have been proposed as causes for the inequality, yet trade liberalization and technological improvement have set the stage for another, possibly more important, cause of the inequality: the movement of intangible capital to China. Intangible capital works synergistically with other inputs to make skilled-workers and tangible capital more valuable. Once the accumulated tangible capital reaches a certain level, its lower unit cost will attract the inflow of intangible capital, which will further expand the demand for skilled workers. As a result, wage inequality becomes larger in China. This paper takes the first step in an attempt to understand the role that the movement of intangible capital plays in the increasing wage inequality in China, and sets out several possible policy prescriptions for China to deal with this inequality. 展开更多
关键词 intangible assets skilled workers wage inequality
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Under the Skin. Intangible Components as the Basic Realities of Contemporary Post-bureaucratic Organizations: A Sociological Perspective
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作者 Pierfranco Malizia 《Sociology Study》 2012年第8期626-635,共10页
This article attempts to analyze, through a re-reading of the present sociological literature on the organization (that explores the organizations themselves in terms of "tacit" rather than "explicit", "socio-cu... This article attempts to analyze, through a re-reading of the present sociological literature on the organization (that explores the organizations themselves in terms of "tacit" rather than "explicit", "socio-cultural systems" rather than "socio-technical systems"), the main intangible components that may affect the organizational live and all the organizing in general for the good or the evil, with respect to the "success" rather than the "failure" of the "in and out" organizational acting. There are then some sorts of "basic assumptions", deemed indispensable, also because they are still there and live in organizations but they do not always have a careful importance. Therefore the objective of the article is to describe them highlighting their salience and attempt to define parameters for further in-depth studies. 展开更多
关键词 Contemporary organizing COMPLEXITY knowledge management intangible assets
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无形资产范围界定及其测算述评 被引量:1
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作者 曹麦 苏宇 《调研世界》 CSSCI 2023年第11期81-88,共8页
在“新经济”时代,无形资产是创新发展的重要因素,是驱动“新经济”增长的重要动能。虽然现有研究对无形资产已关注多年,但是仍未对无形资产范围界定达成一致,也缺少统一、细分的无形资产统计标准。本文系统梳理了国际组织、政府机构和... 在“新经济”时代,无形资产是创新发展的重要因素,是驱动“新经济”增长的重要动能。虽然现有研究对无形资产已关注多年,但是仍未对无形资产范围界定达成一致,也缺少统一、细分的无形资产统计标准。本文系统梳理了国际组织、政府机构和学术界对无形资产范围的研究进展,并综述了无形资产测算方法、所采用的指标和数据等,分析无形资产测算存在的困难。以期为完善无形资产统计标准以及核算体系提供借鉴,为进一步研究无形资产对经济增长的影响提供参考。 展开更多
关键词 无形资产 无形资本 创新 知识产权
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