CAJ | 학술논문

以2000—2007年纺织和服装业所有上市公司为样本,采取统计描述和灰色关联分析方法,在对其无形资产与经营业绩关联性检验的基础上,重点对其无形资产的管理现状进行了分析与评价。结果表明,我国纺织企业无形资产与经营业绩呈强关联,反映了我国纺织上市公司在无形资产管理方面取得了一定的进步,但同时也反映出＂重有形资产轻无形资产＂的现象尚未改变。为此,结合影响纺织上市公司无形资产管理水平的企业内部因素和体制因素,提出了进一步加强无形资产建设、提高无形资产保护、完善情报机构建设、增强无形资产运营能力、多渠道融资来支持上市公司提升无形资产创造能力等建议。
이2000—2007년방직화복장업소유상시공사위양본,채취통계묘술화회색관련분석방법,재대기무형자산여경영업적관련성검험적기출상,중점대기무형자산적관리현상진행료분석여평개。결과표명,아국방직기업무형자산여경영업적정강관련,반영료아국방직상시공사재무형자산관리방면취득료일정적진보,단동시야반영출＂중유형자산경무형자산＂적현상상미개변。위차,결합영향방직상시공사무형자산관리수평적기업내부인소화체제인소,제출료진일보가강무형자산건설、제고무형자산보호、완선정보궤구건설、증강무형자산운영능력、다거도융자래지지상시공사제승무형자산창조능력등건의。
Taking all listed textiles and clothing companies from 2000 to 2007 as sample,this paper tests the relevance of intangible assets and business performance,it focuses on the analysis and evaluation of the intangible assets management based on statistical description and gray relational analysis method.Results show that intangible assets of China＇s textile enterprises demonstrate a strong correlation with business performance.This reflects that China＇s listed textile companies have made some progress in intangible assets management,but the phenomenon of its isstill emphasis is still on tangible assets rather than intangible ones.Therefore,according to the analysis of intangible assets management of China＇s listed textile companies based on internal and institutional factors,this paper proposes strengthening the construction and protection of intangible assets,improving intelligence institution building,enhancing the operation capability of intangible assets,and advancing the creating capacity of listed companies＇ intangible assets by multi-channel financing.