The Relevant Research Of The Intangible Assets Of Manufacturing Listed Companies And The Value Of Enterprise

The 21st century is the era of knowledge economy, along with the progress of science and technology, intangible assets in enterprise value created the role has been controversial. With the accelerating pace of knowledge innovation in enterprise, the status of intangible assets increasingly prominent modern economy society of the core competitiveness of enterprises an important elements, this also with previous results of enterprise value created intangible assets have significantly positive contribution.China's Ministry of Finance on February 15, 2006 issued the new system of accounting standards, listed companies on January 1, 2007. The new guidelines define the concept of intangible assets and scope of some changes have taken place ,the implementation of the new criteria listed company makes part of intangible assets amount change greatly, this paper is based on the research on the new criteria listed company manufacturing after implementation of enterprise value of intangible assets.Firstly,this paper introduces the concept of intangible assets, and analyzes the value of intangible assets, secondly, the theoretical analysis of intangible assets of enterprises, then the contribution of value of 2006-2008 manufacturing listed companies to describe statistical analysis of intangible assets, intangible assets and the empirical correlations with the enterprise value. Research result shows that in 2006 gross profit of intangible assets by significant positive impact, 2007 and 2008 have positive effects, but there is no significant difference of intangible assets, the capital market is positive, but the price is not significant. This paper collects the latest data from the empirical results and domestic scholars' research before conclusion is that the new rule of intangible assets, the definition of enterprise value, also have significant influences from the Angle of industries proved the necessity of research.