Listed Companies With Enterprise Value Of Intangible Assets Related To Research

With the advancement of technology, the information era, "social wealth and economic growth driven primarily by intangible assets," The attitudes are beginning to become a social consensus (GeJiaShu, DuXingQiang,2004). Intangible assets play a role in the enterprise increasingly wide enterprise owned by the proportion of intangible assets is becoming increasingly heavier and has become an important indicator to measure the value of one of the company. In this paper, the enterprise’s "core competencies" theory, first from the theoretical analysis of the value of the contribution of intangible assets of enterprises and to the international classification of intangible assets on the basis of connection with reality, China’s information technology industry will be owned by a listed company intangible assets, divided into four categories, namely technical class of intangible assets, using the class of intangible assets, information, class of intangible assets and other class of intangible assets; Secondly, in practice, the article analyzes the impact of the value of intangible assets of enterprises, and the details of intangible assets further explored on the basis of classification of various types of intangible assets, the impact on the business value will help guide businesses cautious about investment in intangibles, for the enterprises in the management process, improve the management of intangible assets and systems to provide reference.Review article first at home and abroad about the value of intangible assets related literature, most studies have shown that the value of intangible assets in the enterprise plays an active role in the creation, but most articles are just intangible assets as a unified whole to related research, little to intangible assets in-depth details of the classification to study the relevance of its value, so the article that in existing research on the basis of further study details business value contribution of intangible assets is necessary. Second, the article from the concept of intangible assets, analyzes the theoretical circles on the definition of intangible assets, characteristics and the nature of intangible assets; combined with the characteristics of the information technology industry and related theories, of its intangible assets owned by a breakdown of re-classification; At the same time, the article systematic analysis of the intangible value creation theory, the value of intangible assets of the business drivers and immobilization factor two opposing aspects of a comparative analysis, and on this theory, based on the study of intangible assets and value creation relationships as well as its enterprises to create value in the process of the status and role, in order to lay the foundation for the next step of the empirical research. Next, the authors use the correlation coefficient and regression analysis carried out empirical research, select a listed company of China’s information technology industry as a research object,2006 to 2008 for the study interval, first select a representative of the financial indicators confirms the invisible assets to business performance, a positive correlation, and on this basis, further research in the information technology industry, the various types of intangible assets related to differences in the contribution of corporate value, to do such a study than simply sweeping analysis of the value of intangible assets correlation is more practical significance. Through research and analysis, the article concluded that:China’s information technology industry has a listed company’s overall enterprise value of intangible assets play an active role, in which technical class of intangible assets of the enterprise value of the contribution of the largest class the right to use intangible assets and other types of followed by the impact of the enterprise value is worth noting that the information class of intangible assets of the business relationship between the value of a negative, which may be a lot of information on business class because of measurement difficulties, abandoned the disclosure of intangible assets related to the reason. Finally, the article based on the results derived from empirical studies and put forward proposals to improve the management of intangible assets, and less to do further research prospects.The article’s findings and previous research results are inconsistencies proved that the introduction of empirical research related to intangible assets in accordance with the perspective of different industries and different point of breakdown of the inspection is necessary, in future, similar studies in the the division should be based on different years for different industries, for a more detailed classification of intangible assets in order to get more accurate results.