Intangible Assets Value Management Of Railway Enterprises

With China’s high-speed rail technology continues to mature, the international influence of railway companies are growing. According to statistics, half of the world’s high-speed rail orders manufactured by China. On the one hand, this aspect reflects the success of the railway enterprise internationalization development strategy, on the other hand, it shows that Chinese high-speed rail technology is in the leading ranks in the international area. And an important part of high-speed rail technology patents and proprietary technologies are intangible assets. Therefore, to enhance the value of intangibles assets related management and value-added research has important significance.However, compared to biology, medicine and other intangible assets to total assets larger, better management of the enterprise in terms of the value of intangible assets, is currently constructing the railway enterprise value of intangible assets management system is still in its infancy. Railway Company such as large state-owned railway scientific and technological achievements of the capital has not yet begun, so that our management lag railway intangible assets has not been proper valuation and recognition. The Chinese car company as the manufacturer of rail transportation equipment, intangible assets whose value management is relatively better, pay attention to research and development but also with the corresponding intangible assets evaluation and management system.Therefore, this article first railway enterprise and intangible assets scope and define the concept, the railway companies generally divided into four categories, in order to carry out research on the classification; the concept of intangible assets separately from accounting, assets assessment and management point of view, respectively, to the definition and classification; after, the paper intangible value creation, value management of intangible assets and intangible value are elaborate, verify the value of intangible assets from the theoretical level to create the role of the principle of value management and value-added; after the theoretical explanation, This paper studies the domestic and foreign literature review; after, we use descriptive statistics for the whole industry, the railway industry, other transport sectors, the national grid, biological and pharmaceutical industry companies belong to the central enterprises will be the status quo value of intangible assets management statistics, by comparison of the data to understand the industry and the rail industry value of intangible assets management of the status quo; Then this paper constructs value of intangible assets management system, through the three plates, nine indicators of the value of intangible assets management to assess and analyze its intangible assets management experience, the paper selected railway enterprises China South Locomotive Company Limited as a case study management status and experience of its intangible assets, analyzed the existing deficiencies, other railway companies for reference and reflection; Finally, based on the theoretical analysis, descriptive statistics and case analysis, pointed out existing problems railway enterprise value management and value-added aspects of intangibles, and the corresponding recommendations. Recommendations given herein are:to continue to increase research and development, while focusing on research and development costs capitalized as intangible; good value of intangible assets management on the basis of work-Measurement and evaluation of intangible assets; strengthen the company’s employees intangible theoretical knowledge training; development strategies intangible assets attention to its development and training; to establish the corresponding intangible asset specialized management agencies, the implementation of complete set of intangible assets management system; implementation of intangible assets supervision and management mechanism, strengthen the audit of intangible assets; promotion brand value, including corporate brand and product brand production; actively explore a wide range of intangible capital operation, financing and use of intangible assets realized foreign investment.