The Research On The Management Of Knowledge-intensive Enterprises’ Intangible Assets

With the advent of knowledge economy, the driver factor of value creation has been a fundamental change, and intangible assets are becoming the main driver factor in corporate value creation. How much the intangible assets a country possesses represents the comprehensive national power, indicates its level on economy, science, technology and management. In this era, as the international competition increasingly fierce, the importance of knowledge referred to a new level, and those also become the world’s attention and focus. As the cradle of knowledge innovation, our country’s knowledge-intensive enterprises contribute a great deal of knowledge and technology to the whole country and community. Compared with their contributions, the management of intangible assets is shame. Therefore, how to strengthen the high-end protection and management of intangible assets that ensure converting scientific and technological achievements into productive forces become an important concern topic of each knowledge-intensive enterprise.In this paper, based on the full knowledge of the knowledge economy and the characteristics of knowledge-intensive enterprises’ intangible assets, we selected several knowledge-intensive Shanghai-listed enterprises which product pharmaceutical and biological goods as the representative and studied those enterprises’ intangible assets data in2008and2009, at the same time we analyzed samples of those enterprises’ disclosure of intangible assets, the proportion of total assets and its component ratio. Studies found that although the value management of knowledge-intensive enterprises’ intangible assets has made some achievements, but the extent of intangible assets valued is far from its desired level, it still doesn’t break away from the traditional model of corporate assets.In this paper, we promote a lot of measure to solve those problems, such as improving the accounting of intangible assets, establishing a sound internal audit system of intangible assets, developing the strategic management of intangible assets. It is expected usefully to improve the value management capacity of knowledge-intensive enterprises’ intangible assets, and to enhance the competitiveness of knowledge-intensive enterprises.