统计研究 ›› 2003, Vol. 20 ›› Issue (5): 36-4.

• 论文 • 上一篇    下一篇

我国高科技上市公司无形资产现状令人担忧

梁莱歆    

  1. 中南大学
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2003-05-15 发布日期:2003-05-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2003-05-15 Published:2003-05-15

关键词: 高科技企业, 无形资产, 统计分析

Abstract: The intangible asset is an important one for exist and development of High-tech enterprises. This paper based on the annual financial report of listed companies in 2001, disclosed and analyzed the intangible assets’ level and its proportion in total assets. Making statistical analysis on the spreading of intangible assets and its structure by statistical target such as average and standard deviation. Point out the chief problems in present situation of intangible assets. Thinking that the enterprises should change idea and strengthen the management of intangible asset by improves evaluation method of intangible asset, setting up the periodic evaluation system and benefit evaluation system.