Issues On The Dynamic Performance Measurement With Enterprises’ Intangible Assets

Intangible asset statistics is a globally important and urgent research topic. Intangible assets play important role undoubtedly to the enterprises. Intangible assets development change quickly also other assets cannot match, together with the type of the enterprise differences of intangible assets types. The relatively new research subject of intangible asset statistics is on the serious test. Not only China, the international on the research also has greatly improved space.Firstly, this study is on intangible assets basic concept definition, the existing researches of intangible assets statistics and the general method. Secondly, it focus on a new method:multiperiod agency model. This paper discusses its principles and use. Then put eyes on the China’s developing enterprises’intangible asset statistics. The last is the research prospect. Full text is divided into 8 chapters. Chapter 1 is introduction, The 2nd, 3rd chapters are the basic concepts and the general methods, chaper 4,5,6,7 are the research emphases, they are on the multiperiod agency model, data acquisition method, China’s developing enterprises’intangible asset statistics, etc. Chapter 8 is the conclusion of the research and future research space outlook.Chapter 2 is on the intangible assets and the related concepts. Basic concepts produce changes as time going. It is sensible. But at the same time, there are some definition will need to think deeply. This chapter is on the different Angle intangible assets concept expression made interpretation and contrast.Chapter 3 is on intangible asset statistical methods review. Intangible assets statistics can use many methods, such as the principal component analysis, the analytic hierarchy process and fuzzy comprehensive evaluation method, the surplus value model and so on. Methods are used into the diversity of intangible assets. Choice of intangible assets statistical method should be based on research topics.Chapter 4 is on the multiperiod agency model. For growing enterprise intangible asset statistics, the above traditional methods mainly have nothing to do with the time. Therefore, in reflecting enterprise growth has limitations. This chapter attempt to recommend a kind of relatively novel methods:multiperiod agency model. This method takes into consideration the time factors (including short-term and long-term)Chapter 5 is the method to get the statistical data. It is in-depth interview method. It is currently used widely in sociology, psychology fields. After the study, and found that the method of the intangible asset statistics field also recommended to use. This chapter studied its general theory, application fields and design of in-depth interview outline for intangible assets statistical.Chapter 6 is about China’s developing enterprises’intangible asset statistics. China’s mid-small enterprises contribute a lot to China’s economic growth. But innovation is deficiency. And innovation activities are closely linked with the intangible asset of an enterprise. Therefore, the small and medium-sized enterprises’, or growing enterprises’ intangible assets statistical become currently one of the most important themes. This chapter has done research using the related data and the empirical results.Chapter 7 is a special case:multinationals intangible asset statistics research. This chapter’ research is related to prepare for subsequent references. Multinational company’s intangible assets are the core of the investigation. This depends on the producers of their respective host countries. The assets include regional advantage of regional human capital characteristics, regional organizations, network resources, etc.This paper studies the main work and innovation lies in:1. The intangible assets concept further contrast and analysisAt present, the intangible assets concept emerge in endlessly, serious impact on the research in this field, this paper so in concept comb poured into more on energy. Intangible assets concept for different angles and different interpretations, such as the concept of national economic accounting Angle of economics, the concept, the concept of accounting point of view, the concept of legal Angle, even some research institutions, or certain research scholar, or certain enterprise managers are from each Angle of intangible assets concept is defined. Concept as time progresses and produce change, it is sensible, undisputable. But at the same time, there are some definition will need to think deeply about the identification, concept become namely very necessary job.2. The multiperiod agency modelFor growing enterprise’intangible assets statistical speaking, traditional methods have nothing to do with timing. This paper attempts to recommend a kind of relatively novel methods:the multiperiod agency model. This method takes into consideration the time factors (including short-term, medium-term and long-term). The model originated from agency theory. But through the traditional hypothesis:short-term contracts with a long-term contract with the same benefits. Considering the agent for the long-term development of the enterprise income expectation is will change. That answers precisely to growing enterprises’ "growth" characteristics.3. In-depth interview method is to acquire intangible asset statistics in an effective wayType of enterprise Lin always, intangible assets varied also. Intangible assets statistical data acquisition has difficulties. This study found that depth interview method is an effective tool. After the confirmation of the enterprise sample investigation, the method could collect the statistical data. "In-depth" interview method for the high demand reflected in three aspects. One was the interview object must for enterprise senior management and technical staff,2 it is interview member must have high level of expertise and the interview requirements of other qualities, Three was the interview questions set with the professional and fit.