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知识经济时代,企业知识资产的价值创造作用突显,日愈成为企业业绩创新的驱动因素,故而谋划企业知识资产战略问题凸显。本文主要从财务视角对知识资产战略问题进行研究,探寻知识资产战略的目标、政策规划,以及基于财务视角的知识资产战略特性、知识资产产权规划、知识资产价值评估等。在财务战略中科学配置知识资产是培植企业创新、增加财务业绩和提升现代企业核心竞争力的关键。
In the era of knowledge economy, the value creation effect of knowledge assets of enterprises has become more and more prominent. As a driving factor for the performance innovation of enterprises, the strategy of planning the knowledge assets of enterprises is highlighted. This paper mainly studies the strategic issues of knowledge assets from the perspective of finance, and explores the goals, policies and plans of knowledge assets strategies, as well as the strategic characteristics of knowledge assets based on financial perspectives, the property rights planning of knowledge assets and the valuation of knowledge assets. Scientific allocation of knowledge assets in financial strategy is the key to fostering enterprise innovation, increasing financial performance and enhancing the core competitiveness of modern enterprises.