The Impact Of Knowledge-technology Intangible Assets On Business Performance

The report of the 18th National People's Congress proposed to build a socialist cultural power,the national "second five" plan proposed to promote the great development and prosperity of cultural industries,making it a pillar industry of national economy,thus,cultural industry Development is elevated to the national strategic level.At 2013,the cultural media industry set off a wave of mergers and acquisitions;cultural-media concept plate index has gone up,become the hottest mainstream hot stock market.This paper will study the concept of trade media for two reasons.First,to promote the development of the plate is the core asset of knowledge-technology intangible assets(KTIA),for this particular academic.Secondly,to help enterprises to better develop the development of the enterprise.Moreover,conducive to market investors to its rational investment analysis,which is the content of this study on the reality of the significance of the level.This paper first divides intangible assets into "intellectual property intangible assets(KTIA)" and "resource use right intangible assets".Then,based on the angle of the operator and the investor perspective.The static established angle and dynamic respectively,the use of financial indicators of the main business profits and market indicators Tobin Q value as a measure of business performance indicators,design a total of four sets of assumptions and the corresponding model of empirical research,and the results of the comparison analysis.Finally,"operators and investment Point of view,the concept of cultural media brand KTIA and business performance are significantly related to the use of the right to use the type of intangible assets will reduce the degree of correlation,"the empirical results.This means that in the context of China's market environment,enterprises in the field of cultural media must pay attention to the important role of KTIA,only to improve its investment enthusiasm and utilization in order to enhance competitiveness,attract capital market investment,access to more rapid development.