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同仁堂是我国最负盛名的中药老字号。在知识经济的时代,无形资产同有形资产一样会对企业的经营发展产生影响。2009年同仁堂及子公司同仁堂科技被认定为高新技术企业,所以研究无形资产对同仁堂的影响十分关键。本文选取同仁堂2007/3/31到2012/12/31每一季度的无形资产净值和企业的营业利润,利用eviews软件进行分析计算,得出无形资产对同仁堂营业利润的贡献,并分析了无形资产的消极作用。根据研究结果提出几点建议。
Tong Ren Tang is China’s most famous traditional Chinese medicine. In the era of knowledge-based economy, intangible assets, like tangible assets, will have an impact on the operation and development of enterprises. Since Tong Ren Tang and its subsidiary Tong Ren Tang were identified as high-tech enterprises in 2009, it is crucial to study the impact of intangible assets on Tong Ren Tang. This article chooses TRT 2007/3/31 to 2012/12/31 quarterly net intangible assets and business operating profit, using eviews software for analysis and calculation, draw intangible assets on the profit of Tong Ren Tang contribution, and analysis of intangible assets The negative effect. According to the results of the study put forward some suggestions.