摘 要
在当今的知识经济时代，无形资产在经济活动中所扮演的角色越来越重要，同时无形资产经营的好坏对企业的生存和发展也起到很大的影响，从而使目前，对于企业无形资产的管理和开发利用，已成为企业在激烈市场竞争中取得竞争优势的重要战略问题。近年来，我国的经济得到了快速的发展，这在很大程度上取决于我国中小企业所提供的贡献。对此，我国为了更进一步的促进我国经济的增长，就需要加强我国中小企业的进一步发展。但是，由于我国中小型企业在发展过程中，对无形资产评估的认识还不够，使之在对无形资产评估过程中还存在着诸多的问题，在很大程度上影响着中小企业的快速发展。所以说，在促进中小企业快速发展的过程中，其对无形资产的评估还有待进一步完善。对此本文指出了我国企业无形资产评估存在的问题，并针对这些问题提出了相对应的对策建议。
关键词：企业；无形资产；评估问题
Abstract
In today’s era of knowledge economy, intangible assets in the economic activities of the role of the more and more important, at the same time the stand or fall of intangible assets management to enterprise’s survival and the development also have a great impact, so that at present, for the enterprise intangible asset management and development and utilization, has become the enterprise in the fierce market competition important strategic problem. In recent years, our country’s economy has been rapid development, this depends on greatly the small and medium-sized enterprise provides contribution. To this, our country in order to further promote China’s economic growth, it needs to strengthen our country small and medium-sized enterprise’s further development. However, because our country small and medium-sized enterprise in the development process, the intangible asset evaluation understanding is not enough, make on the intangible assets appraisal process there are still many issues, to a large extent influence the rapid development of small and medium-sized enterprises. Say so, in promoting the development of middle and small enterprises in the process, the intangible assets evaluation still needs further perfection. In this paper points out that the our country enterprise intangible asset appraisal existing problems, and in the light of these problems, puts forward the corresponding countermeasures and Suggestions.
Key words: enterprise；intangible assets；assessment
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