Evaluation and Analysis of Intangible Assets in Chinese Textile Enterprises

摘要：

Textile industry is a pillar industry of China. Along with the rapid development of market economy, Chinese textile enterprises have gradually realized the importance of intangible assets for textile enterprises development, and intangible assets management has been mentioned in the Chinese textile enterprises development strategy. This paper aims to study one of the important problems about intangible assets management, and it is intangible assets evaluation and analysis. Using the method of financial ratio analysis and statistical analysis, and combining of the accounting data of Chinese textile listed companies, the paper evaluates and analyses intangible assets in Chinese textile enterprises from four aspects, which are intangible assets increasing ability, intangible assets structure, intangible assets utilization efficiency and intangible assets profitability.

关键词： Evaluation Analysis Intangible assets Textile enterprises

作者: GAO Pei

作者单位: School of Industrial and Commercial Administration, Tianjin Polytechnic University,Tianjin, P.R. China, 300387

会议类型: 国际会议

会议名称: 2010 International Conference on Public Administration(6th)(2010 第六届公共管理国际会议)

会议地点: 澳大利亚堪培拉

会议语种:英文

页码: 848-852

在线出版日期: 2010-10-22（万方平台首次上网日期，不代表论文的发表时间）