摘要
无形资产具有不同于有形资产的特殊属性,在资产运营中发挥着独特作用。通过应用资产配置扩展线,发现无形资产在资产运营中具有协同性、阶段性且存在阈值等特点,说明无形资产既可以为资产运营提供积累和契机,也可能成为资产运营的瓶颈和资产状况恶化的加速剂,并且其流动性随价格变化波动较大。从而得出:产权主体应高度重视无形资产,政府要为无形资产配置创造良好的市场环境。
Intangible assets play important roles in assets operation. In this article, we discuss the rules and significance of intangible assets allocation through the study of expansion line of assets operation. We find that intangible assets have cooperating, staged characteristics and threshold values. They can be accelerator as well as bottleneck for assets increment and their liquidity changes greatly with the price fluctuation. All these lead us to the conclusion that we should attach importance to intangible assets operation and improve the market environment of intangible assets exchange.
出处
《北京理工大学学报（社会科学版）》
CSSCI
2009年第5期77-80,93,共5页
Journal of Beijing Institute of Technology：Social Sciences Edition
关键词
无形资产
有形资产
扩展线
intangible assets
tangible assets
expansion line
