On Intangible Assets Management Of High-tech Enterprises

In the era of knowledge economy,knowledge-intensive industries are rising rapidly,and knowledge has become the most active factor among many factors of productivity.Economic growth mainly depends on the production,diffusion and application of knowledge.The competition among enterprises is no longer about price and cost,and the intangible assets are more and more becoming the key and core factors to enhance the value of enterprises.This forces enterprise operators to start thinking about how to manage intangible assets,so as to maximize their value contribution to the enterprise.As a new emerging enterprise in the era of knowledge economy,high-tech enterprises are knowledge-intensive and technology-intensive enterprises.Non-monetary intangible assets are important capital owned by high-tech enterprises and the key to enhance their enterprise value and maintain their core competitiveness.Good level of intangible assets management will help enterprises to grasp the development trend of market and implement the strategic target.Therefore,it is of great significance to study the management of intangible assets.This paper firstly summarizes the previous scholars' research on the management of intangible assets and expounds the concept and classification of the intangible assets and intangible assets management,core competence theory and value creation theory of intangible assets.Based on the characteristics of intangible assets of high-tech enterprises and the existing management problems,this paper establishes an analysis framework for the management of intangible assets of high-tech enterprises.The analysis is carried out from three aspects,including knowledge intangible assets,human resources intangible assets and market intangible assets.Each aspect is further divided into three specific indicators.And then,analyzes and judges its intangible assets management practice on the basis of theoretical analysis,combing with the intangible assets management analysis framework of high-tech enterprises and taking ZTE as an example.Finally,it summarizes the problems in the management of knowledge intangible assets,human resources intangible assets and market intangible assets.For example,compared with high-tech enterprises such as the United States,the intensity of R&D input is not high enough,the core technologies in some fields still need further breakthroughs,the information disclosure of R&D expenditure can be further improved,and the gross margin of terminal mobile phone products is not high,etc.In order to provide reference for enterprise managers in the whole high-tech industry to conduct intangible assets management,this paper puts forward the following suggestions based on a summary of the case enterprises.Firstly,enterprises should increase the intensity of R&D investment in technical intangible assets,improve the information disclosure of R&D expenditure,establish strategic alliances,strengthen international exchanges and cooperation,strive for more breakthroughs in core technologies,establish the awareness of intangible assets protection,apply for patents timely,improve the efficiency and quality of research and development of intangible assets,and adjust the product structure constantly.Secondly,enterprises should increase the input of human cost,pay attention to improve the enthusiasm of employees,optimize the allocation of human resources,strengthen the vocational training of employees,improve the overall quality of employees,and reasonably arrange the structure of senior managers.Thirdly,enterprises should expand the sales channels,enlarge the market share,strengthen the control of sale cost,pay attention to the efficiency and effect of marketing and set up a good brand image.