Highway Passenger Transport Enterprise Intangible Assets

It has become a matter of strategy of development in improving their competitive ability in the fierce market economy for expressway coach transportation enterprises to have knowledge, and to protect and exploit and apply intangible assets. However, to expressway coach transportation enterprises, there has almost been none study on problems in such an area. The final purpose of having knowledge of and protecting intangible assets is to use them so to maximize their economic returns and social effect. Therefore, it is necessary to probe into the theory and practice of intangible enterprise assets, proceeding from the reality of the actual economic environment.This thesis for the first time carries out a systematic research on the theory and practice of intangible assets of expressway coach transportation enterprises. This paper approaches from the intangible assets expressway coach transportation enterprises might have, and sets up the theoretical system of intangible assets of expressway coach transportation enterprises.This thesis explains and starts with from the theory of the intangible assets at first , and makes a rational reservation to the definition of the intangible assets, and carries on proper extension and expansion to nowadays contents that the intangible assets includes; Then, it classifies , defines and analyses with value to the intangible assets expressway coach transportation enterprises might exist; To the current situation that expressway coach transportation enterprises pay little attention to the intangible assets at present. This paper carries on the discussion of a certain degree to the management and protection of the intangible assets of expressway coach transportation enterprises.As far as the estimation of the value of each class of intangible assets and all factors that affect the value are concerned, this article conducts a systematic study, And makes a suggestion what evaluation method may be appropriate for it.