当前我国储备资产管理存在的问题及对策.doc

中文摘要随着科技发展和我国市场经济的不断完善，无形资产成为我国企业提高国际竞争力和我国的综合国力的有力武器。但是我国企业无形资产的增长相对滞后，总体规模过小，结构不合理，管理不完善，流失严重，给企业 中文摘要 随着科技发展和我国市场经济的不断完善，无形资产成为我国企业提高国际竞争力和我国的综合国力的有力武器。但是我国企业无形资产的增长相对滞后，总体规模过小，结构不合理，管理不完善，流失严重，给企业和国家利益造成巨大损。值得庆幸的是无形资产流失严重,日益成为人们关注的焦点。无形资产流失是否与无形资产管理不完善有关，学术界的答案一般是肯定的。目前无形资产管理在会计上主要包括了无形资产的确认、计量、估价、计价、摊销、评估等等方式，它们都存在一定的问题。无形资产管理的完善能促进无形资产升值，保值。此外，无形资产保值、升值又反作用于无形资产管理，使之进一步完善。当前无形资产管理的不完善阻碍了无形资产的保值，与此同时，无形资产的流失也同样反过来影响了无形资产管理的改革与完善。对无形资产管理缺少认识不仅使无形资产参与竞争，获得收益的能力大大降低，而且不利于市场经济优化配置资源功能的发挥。而对无形资产流失的防范，监督和解决的乏力，更是让刚刚起步的我国无形资产市场举步维艰，从而对于完善无形资产市场与国际接轨带来极大困难。通过分析，我们发觉必须从实际出发解决无形资产管理存在的问题，才能找到有效防止无形资产流失的对策。本文着眼于无形资产管理的改革与完善来分析无形资产的保值，升值。换言之，研究无形资产管理有利于减少无形资产流失。 关键词:无形资产，管理，问题，对策 Brief analysis of China’s intangible assets problems and solutions Abstracts Along with the development of Chinas market economy and the constant improvement, intangible assets, as Chinese enterprises improve their international competitiveness and our countrys comprehensive national strength of powerful weapons. However, Chinas growth enterprises intangible assets relatively stagnant, the overall size too small, irrational structure, and poor management serious loss to the interests of enterprises and the country caused enormous damage. It is gratifying that the heavy loss of intangible assets has become the focus of peoples attention. Intangible assets with the loss of intangible assets related to poor management, academic answer is generally yes. Currently intangible assets management in the accounting of intangible assets, including the recognition, measurement, valuation, pricing, amortization, assessment, etc., they are facing some problems. Improve the management of intangible assets to promote the appreciation of intangible assets, hedge against inflation. In addition, intangible assets preserved in the revaluation of intangible assets are counterproductive management, in order to further improve. Current management of intangible assets imperfect hinder the increase of intangible assets,