Research On The Intangible Asset Management Of The Tourism Enterprise

Intangible assets can bring abnormal profit to tourism enterprise; can bring superiority of competition to tourism enterprise; can help tourism enterprise seize market share. Hence, it relates to benefit increase, vicissitudes, success or failure and leap-forward development of tourism enterprise. However, whether or not a tourism enterprise can attain benefit increase and leap-forward development by intangible assets depends, to a great extent, on high level management of intangible assets. Therefore, intangible assets management will become the heart of future tourism enterprise management. On the basis of analysis domestic and foreign research results of intangible assets, this paper researches on the connotation of intangible assets management of tourism enterprise for the first time. With the help of DPI (Develop-Protect-Increase in Value) pattern, it discusses with emphasis on that tourism enterprise should exploit intangible assets suitable to its development from idea and behavior; should use consciousness protection, relationship protection, finance protection and law protection methods to protect intangible assess of its own; should make rational use of intangible assets; should make intangible assets increase in value through constructing intangible assets increment profit chain.