Study On The Value Of Intangible Assets In Enterprises Contribute

Under the knowledge-based economy condition, the importance of intangible assets rises in business enterprise and it brought out new accountancy's problem. However, because of the special property of the intangible assets, we can hardly measure the value of intangible assets from common accountancy's angle of view .It is even harder to value the contribution of intangible assets in the enterprise. Combining the foundation of current accountancy's standard, the author brought about new manifestation ways of intangible assets under the knowledge-based economy condition. It is necessary for us to analyze the value component of intangible assets and their operating mechanism.By the correlations analysis between intangible assets and gross revenue of domestic enterprises, we deduced that they are positive correlations. We also deduced that the rate of intangible assets to total assets are negative correlations.The result of this research approved the new request of knowledge based economy.In order to help the enterprises with their measurement of intangible assets,we set up a comprehensive evaluating system.This system can have a evaluation on the contribution of intangible assets in enterprises.