The Value Of Intangible Assets Management Study

The intangible asset is the essential precious resources in the modern enterprise with the development of our country socialist market economy. The more an enterprise has the intangible asset, the more competitive an enterprise is in the market, and the more a country has the intangible asset, the more developed a country is in the world. With development of market economy, the intangible asset plays the vital role in the aspects of promoting our country economy sustainable development and increasing the social productive forces and so on. Intangible asset accountant not only is an old topic, but is a new topic in our country. Because of implements of the planned economy after liberation, the public didn't pay attention to the intangible asset, but when the reform and open policy arrived in 1980's, people care about it more and more. However science and technology is developing even faster in the paste year, which caused lots of problem to be solved, especially for the intangible asset.This article mainly initialed from the intangible asset value, and discussed the intangible asset value from the microeconomics, then created the principle of the intangible asset value, last obtained the importance of strengthening intangible asset value and management. Therefore, the article mainly talked about the intangible asset value and management from two aspects, one is the value and the other is management. The author did that, because as the intangible asset as I concerned, the value and management is two parts of intangible asset which connected with each other. The intangible asset has the huge value, and it's necessary to strengthen the management, on the other hand, strengthening the intangible asset management can better manifest the intangible asset value.This article included four parts. The first part outlines each kind of intangibleasset viewpoint, and describes my thought and characteristic of intangible asset. The second part starts to involve the intangible asset value, talks about the intangible asset value characteristic including value and use value. The third part and the fourth part is core content in the article. The third part of main elaboration intangible asset value economic theory and its value formation mechanism, how to price the intangible asset when it is invested and transacted in the market. The fourth part discussed the intangible asset value foundation, and how to manage it well.