目录
English Title（Times New Roman，二号，加粗，居中）
By
Name(Times New Roman，小四，加粗，居中)
March, 2009(Times New Roman，小四，加粗，居中)
Abstract: under the socialist market economic system perfects ceaselessly today, intangible assets in the status and function of the production has received increasing attention. Intangible assets auditing belongs to the category of economic benefit audit, it is to enhance the competitiveness of enterprises, improve the economic efficiency of enterprises, at the same time to promote the enterprises to improve the awareness of the importance of intangible assets and management mechanism of the formation of long-term strategic significance. Therefore, to strengthen the country and the enterprise to the management of intangible assets and management, do a good job of enterprise intangible assets audit, has to be imperative. How to become intangible assets audit auditing profession in our country is an important content of. This article first elaborated the intangible assets auditing concept, characteristic as well as the intangible assets audit necessity, then according to the Guangzhou Huang Zhenlong Tea Company Limited in intangible assets auditing problems, finally proposes the improvement of intangible assets auditing system and face the danger, on China’s intangible assets auditing plays a lead role.
Key words: intangible asset; audit; problem; countermeasure
浅析广州黄振龙凉茶有限公司无形资产审计
摘要：在社会主义市场经济体制不断完善的今天，无形资产在生产经营中的地位和作用也日益受到重视。无形资产审计是属于经济效益审计的范畴，它是提升企业竞争力、提高企业经济效益，同时对促进企业提高对无形资产重要性的认识及管理机制的形成具有长远的战略意义。所以，加强国家和企业对无形资产的经营和管理，搞好企业无形资产的审计，已势在必行。如何对无形资产进行审计成为我国审计界的一个重要内容。本文首先阐述了无形资产审计的概念、特点以及无形资产审计的必要性，然后根据广州黄振龙凉茶有限公司在无形资产审计方面存在的问题，最后提出了该企业完善无形资产审计的制度和面临的危险，对我国无形资产审计方面起着带头的作用。
关键词：无形资产；审计；问题；对策
