Study On The Operation Of Intangible Assets In China's Enterprises

From 19 century's ends to 20 century's ends, in the primarily market economy country as the US , the property operation in the enterprises has mainly experienced five development high tides, each time the high tide not only promoted the capital development, but also gave the market economy development to bring the new change and the characteristic, being formed the international property operation development path. Along with the economical globalization being swift and violent development.and the international competition being intense day by day, property operation has become the important method of optimizing the economic structure, developing the market, promoting the technology, enhancing the international competition. When the human society marches into for the 21st century and enters the knowledge economy time, the science and technology knowledge becomes the main propelling force of the economical development. Intangible assets account for the proportion more and more important in the total investment in the enterprises, and the income obtained from the use of intangible assets is more and more big in the management achievement contribution. Therefore, the modern enterprise must extremely take intangible assets, carry on the operation, nimbly utilize the operation's strategy, enhance the technical innovation ability and the core competitive ability. However.the operation of the enterprises' intangible assets in our country just was at the start stage, even very many enterprises lacked the enough value regarding. The operation of intangible assets is the important question which our country's enterprises must face in the knowledge economy time. The article carries on the discussion regarding it.The article mentions from the limits of the operation of intangible assets, carries on the elaboration in scope, the confirmation, the premise , the essential factor, the goal, the content, the principle , the vital significance the operation of intangible assets, and so on, as well as elaborates the relations between intangible assets operation and property operation . Then it has been discussed on the operation's strategy of intangible assets from intangible assets storage quantity and the increase. To the operation of intangible assets storage quantity, the article has carried on the elaboration from two aspects: Strengthens the investment management in intangible assets, and reduces the research and development time and cost; Does well the reorganization of properties, and optimizes the property structure. At the same time, increase operation's strategy of intangible assets has been subdivided for the financing strategy, the extending strategy, the expansing strategy , and so on. About the environment's foundation on the operation of intangible assets, the article mainly elaborates in the thought to be supposed to eliminate old stands, in persisting the enterprise system innovation, in eliminating the system barrier, in establishing the unified market system, in developing the complete capital market, in perfecting social security system , and so on. In view of the fact that the operation of intangible assets is very complex and the operation activity had the huge risk, the article has conducted the independent research on the risk of the operation of intangible assets, and proposed the strategy how to dodge the risk. At present, one of the questions existing seriously in the study on property operation is lacking at an effective appraisal target system. Therefore, one of the article's keys is to construct the appraisal target system to appraise performance on the operation intangible assets which takes the income rate as the core.