Study Of China's State-owned Enterprise Intangible Assets, Property Rights Transactions

In this paper, the transactions of property rights and intangible assets related theories are reviewed, has limited the intangible asset concept based on the property right transaction category, and has analyzed the intangible asset in the State-owned enterprise property right transaction process value and the function. In the analysis of intangible assets property rights of China's state-owned enterprises trading status, specifically on the transfer pricing method chosen auction raised opinion, that this objective should be based on the auction, bidders funding constraints, the auction of the different incentive mechanism, and should choose the right auction. And the current transactions of property rights in practice-British auction should be carefully used. And put forward specific recommendations and countermeasures of China's state-owned enterprises and intangible assets for property rights transactions existing problems, for example, assess the value of intangible assets from the sound system, set strict requirements approach transactions, strength information disclosure management and standardize the monitoring system.