Research On Internal Control Of ZR Company Intangible Assets

With domestic economic transformation,new and high technologies have seen rapidly growth in recent years.As a special property of new and hi-tech enterprises,intangible assets are indispensable to corporate production and operation activities and represent a source of profit.Due to existing loopholes in the risk evaluation for internal control of intangible assets and the management of proprietary brand assets,enterprises are frequently hit by severe losses.Essential to corporate performance,the internal control and management of intangible assets is in urgent need of improvement.In this context,this paper conducted a case study on the hi-tech firm ZR.To begin with,it reviewed relevant studies on internal control of intangible assets and based its discussion on Guidance on the Application of Internal Control in Enterprises No.10--Research and Development(R&D).Secondly,it analyzed the status quo of the internal control of intangible assets in ZR,evaluating and probing into existing problems from the perspective of five factors of internal control and through analytic hierarchy process(AHP)and fuzzy comprehensive evaluation(FCE).Last but not the least,it carried out a detailed analysis of identified problems and proposed possible solutions accordingly.Given the fact that the R&D of ZR involved a variety of intangible assets,this paper focused on problems at this particular stage and put forward targeted solutions.Through such assessment,many problems were identified in the internal control mechanism of intangible assets in ZR during R&D.In view of those problems,solutions were proposed from five key aspects of internal control,namely,environment,risk management,implementation,information system and internal supervision.It was hoped that this paper could offer some food for thought to ZR in improving the internal control and management of its intangible assets.