Space Research Of The Ability Of Intangible Assets Of Enterprises

With the completeness of our country enterprise reform and the realized pledge of joining the WTO our country enterprise will face more competition pressure. The enterprise innovation and reorganization activities have become the important economic behavior that the enterprise has to face. The accuracy of the enterprise's synthetical ability evaluation is more and more important. Scientifically quantify of the enterprise's intangible asset ability has become the key of the enterprise's synthetical ability evaluation. Therefore the problem that the intangible asset theorists must solve urgently is the theory system and method research of the enterprise intangible asset ability quantification analysis. While cultivating and promoting the enterprise intangible asset we can provide the scientific evaluation for the enterprise, furthermore the reference suggestion for the next period of enterprise intangible asset cultivation and promotion is also can be provided.The author thinks the enterprise is an aggregation of all kinds of resources, so we can research the intangible asset as the enterprise resources system corresponding to the tangible asset. Through the foundation of scientific intangible assets ability space, according to the sequence and three kind of corresponding scale combination of three XYZ axles named the intangible asset sustainable development ability, the unimitated ability and the profitable ability, we can combine 27 kinds of ability spaces specifically. Then we establish 31 evaluation index systems pointedly, expound the fuzzy evaluation theory basis of the enterprise intangible asset ability space, establish the fuzzy evaluation mathematical model of the enterprise intangible asset's three abilities dimensions, calculates the concrete value of three dimensions using the fuzzy synthetic evaluation method, the expert marks method and the AHP method. On the basic of these, we will analysis particularly the enterprise single item intangible asset ability linking with the special cases, unfold the enterprise's single item intangible asset ability value through the intangible asset spatial distribution form, then reflect enterprise whole intangible asset ability quantificationally, ascertain each intangible asset's relative value, thus determine the spatial distribution shape of the enterprise each intangible asset ability.The research result in this paper has the certain significance on theory and practice, and has the instructional function on the company's managing finances, making financial decision and the intangible asset accounting (accountancy...