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无形资产对企业价值创造具有重要作用。本文首先在对国内外有关无形资产价值贡献理论研究的基础上,具体分析人力资本、企业文化和品牌价值这三项广义无形资产对企业价值贡献的作用。其次,以我国电子类上市公司为研究对象,通过对其无形资产比重和结构的实证分析,了解无形资产对企业绩效的影响。最后,在理论研究和实证分析的基础上,指出现阶段我国上市公司无形资产价值贡献方面存在的问题,并提出相应的对策。
Intangible assets of the enterprise value creation has an important role. Based on the theoretical research on the value contribution of intangible assets at home and abroad, this paper analyzes the contribution of the three generalized intangible assets such as human capital, corporate culture and brand value to the contribution of enterprise value. Secondly, taking China’s electronic listed companies as the research object, through the empirical analysis of the proportion and structure of its intangible assets, understand the impact of intangible assets on business performance. Finally, based on the theoretical research and empirical analysis, the author points out the problems existing in the value contribution of the intangible assets of listed companies in our country at the present stage and puts forward corresponding countermeasures.