Study on Intangible Assets Value Management in Knowledge Economy

摘要

To strengthen the value management of enterprise intangible assets is the urgent request of knowledge economy for modern enterprise management. Intangible assets value management becomes the core of knowledge management. The subject of this paper is the listed stocks of China Shenzhen Stock Exchange. This paper carries out an empirical study using their data including intangible assets per share, earnings per share, net assets per share and stock price after deducting intangible assets during the period of 2007-2009 as sample statistics. It also gives a description of the disclosure of China listed companies' intangible assets and examines the value relevance of their intangible assets. Therefore, this paper proposes to strengthen the value management of intangible assets in order to improve the enterprise core competitiveness.