摘要
无形资产是企业的一项重要资源,在知识经济迅速膨胀的今天,拥有无形资产就掌握了获取超额收益的能力。无形资产将成为21世纪企业核心竞争力的主要动力源。然而,目前国内一些企业对无形资产的漠视导致的无形资产流失达到让人触目惊心的地步。伴随着越来越活跃的产权交易活动的开展,以各种形式流失的无形资产难以数计。为什么会有无形资产的大量流失?如何改变这种现状?本文针对这两个问题展开了逐一论述。
Invisible assets is an important resource of an enterprise. Nowadays, with the rapidly development of knowledge economy, owning invisible assets means the ability of getting surplus of profit. Invisible assets will become the core power of competition of an enterprise in 21 century. However, the neglect to invisible assets in some domestic enterprises has led the great loss of invisible assets, which is astonished in our eyes. Accompanying with the more active exchanging ctivities of variety types of assets, it is hardly to count the drain of invisible assets. Why do the invisible assets lose too much? How to change the situation? It is what the paper will discuss.
出处
《哈尔滨商业大学学报（社会科学版）》
2003年第6期78-79,85,共3页
Journal of Harbin University of Commerce:Social Science Edition
