Research On The Relevance Between Intangible Assets And Sustainable Development In The High-tech Enterprises

As the core resource for the development of high-tech enterprises,intangible assets have high value.With the development of science and technology,the application of enterprise management concepts in enterprises is becoming more and more common.Intangible assets play an increasingly important role in the sustainable development of enterprises and they are directly related to the comprehensive competitiveness of enterprises.Then how should intangible assets play its role in the operation of the enterprise?What is the impact of intangible assets on the sustainable development of the enterprise?How do different types of intangible assets play a catalytic role in the sustainable development of the enterprise?For the high and new technology enterprises,the enterprise is invisible.The impact of the quantity and quality of assets on companies will be the focus of this study.In addition,intangible assets in China's listed high-tech companies also have many problems,such as whether intangible assets can initiate their own role in the operation of enterprises and whether they can promote the sustainable development of enterprises.This has also become an important research issue.Based on this,this article studies the impact of listed intangible assets on the sustainable development of the company itself,and provides some theoretical references for the management and sustainable development of high-tech enterprises' intangible assets.This article takes the high-tech enterprises of Shanghai and Shenzhen listed companies as the research object,takes the enterprise's sustainable development as the goal orientation,consults domestic and foreign relevant research literatures about enterprise intangible assets and the enterprise's sustainable development,and confirms the research direction of this article.It explained the relevant theories of intangible assets and sustainable development of enterprises and defined high-tech enterprises and analyzed the industry characteristics of high-tech enterprises.It also pointed out that intangible assets are an important factor in the business process and an important driving force to enhance the core competitiveness of enterprises.It is also an important resource reserve for enterprises in the development process.At the same time,combined with the industry characteristics of high-tech enterprises,the evaluation index system for sustainable development of high-tech enterprises was determined.Factor analysis was used to establish a comprehensive evaluation model,and a comprehensive evaluation index reflecting sustainable development was constructed as an explanatory variable in the empirical study of this paper.Through empirical analysis,it is found that intangible assets of listed high-tech companies have a significant positive and relevant influence on the sustainable development of enterprises;technical intangible assets have a significant positive effect on the sustainable development of enterprises;corporate intangible assets have a high impact on the sustainable development of enterprises.The impact of tangible assets on the sustainability of development;the asset group composed of intangible assets and tangible assets has a significant positive correlation effect on the impact of the company's sustainable development.Through the above conclusions,this paper believes that high-tech enterprises should attach importance to and enhance the value of intangible assets.Enterprises and related departments should strengthen the management and protection awareness of intangible assets.The government should further improve the laws and regulations and mechanisms for intangible assets.