Management Research On Of Intangible Assets Evaluation During Transformation Of Central SOEs

During knowledge economy era,a sharp increase is identified in intangible assets for central state-owned enterprises (Central SOEs) either in terms of quantity or in terms of quality, a large amount of off-the book intangible assets is, however, found with Central SOEs due to implications of multiple factors such as system and etc. During the reform to mixed ownership for Central SOEs, if the value of the intangible assets for Central SOEs is not objectively evaluated, then the large quantity of existing intangible assets will not be capitalized as state capital, which will lead to loss of state capital.In the knowledge economy era, a sharp increase is identified in intangible assets for central state-owned enterprises (Central SOEs) in terms of quantity and quality. However, a large amount of off-balance-sheet intangible assets is found in Central SOEs due to influence of multiple factors such as system and etc. During the transformation to mixed ownership for Central SOEs, the large amount of existing intangible assets will not be nationalized as state capital, which will lead to loss of state capital, if the value of the intangible assets of Central SOEs cannot be objectively evaluated.This paper investigates relevant research achievements at home and abroad through literature research methodology, defines such concepts as Central SOEs, enterprises of mixed ownership and state property accordingly, analyzes status quo of intangible assets management for Central SOEs through investigation methodology and illustrates the existing problems in terms of intangible assets management for Central SOEs.Through normative research methodology, this paper analyzes the manifestation and factors of intangible assets evaluation risks,clarifies the principles of establishing risk assessment system,and sets up a risk assessment model through matter element theory and methodology.After analyzing the interest of interest-related parties during the process of reformation of Central SOEs, this paper establishes the intangible assets evaluation mechanism in terms of intangible assets evaluation system for restructuring of Central SOEs.To ensure the smooth progress of intangible assets evaluation for Central SOEs, this paper puts forward measures to guarantee the implementation of the intangible assets evaluation mechanism and its risk assessment system during the reformation of Central SOEs.