Research On The Influence Of Intangible Assets To Enterprise Financial Strategy

Along with the 21st century knowledge economy time arrival, the intangible asset becomes an enterprise most important property day by day, Intangible assets such as knowledge, Proprietary technology, trademark, quality of personnel, organizational structure and corporate culture which owned by enterprises are scarce resources that are difficult to be replicated by other enterprises. They are not only the core resources to promote the development of enterprises, but also core competitiveness to create high additional value for enterprises. Intangible assets have significant impact on "value creation" of the business, and play more and more important role in the whole enterprises.The object of Financial strategic is reasonably allocating business resources, building core competitiveness, continually create enterprise value and achieving the maximization of enterprise value ultimately. Then, as important resources of modern enterprise, how intangible assets influence the financial strategy, in other words, how mechanism of the internal influence form on plan of the enterprise's financial strategy by intangible assets.Standardized method is used in this thesis. Firstly, in Part 3, intangible assets influence constituting of financial strategies through the process of value creation and the process of the construction of enterprise's core competitiveness these two primary aspects, and then establish of a basic analysis framework about the influence on financial strategic played by intangible assets. Subsequently, this basic analysis framework is discussed in detail from the perspectives of "value creation" and formation of the core competitive of enterprises.After that this article tightly to assume the 3rd part of analysis in the 4th part, discussed the intangible asset to the enterprise finance strategy in the formulation procedure and the content influence, introduced the intangible asset in the enterprise finance strategy formulation, This mainly manifests in two stratification planes: First, in the financial strategy formulation procedure, namely the finance strategic decision, the financial strategy implementation as well as the financial strategy appraises three stages, introduction intangible asset this has the important influence to the enterprise finance strategy formulation the variable; Second, in the financial strategy choice aspect, persisted will collect the intangible asset to finance the strategic important beginning as the enterprise, by the intangible asset took the investment strategy new direction, by "according to will know the assignment" to assign strategic as the enterprise the important content.Finally, in the this article 5th part, has carried on the thorough analysis take the Sichuan rainbow financial strategy choice as the example, from the pro and con two aspects, has confirmed the intangible asset is an important influence factor which in the successful financial strategy formulation needs to consider; Finally unifies our country 60 to go on the market company's correlation data, carried on to the case has extended the ponder, summarized the intangible asset strategy management present situation, and put forward the intangible asset management proposal.