国药股份无形资产质量评价研究

发布时间：2018-02-16 06:57

本文关键词： 无形资产质量评价国药股份医药行业　出处：《兰州财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：无形资产质量评价,是指以提升企业价值为目标,对无形资产满足企业异质性、盈利性和持续发展需求程度的评价。无形资产质量评价能使企业准确了解无形资产的现状,并通过具体分析发现导致无形资产质量问题的因素,从而针对具体问题提出改进建议。本文界定了无形资产和无形资产质量评价的概念,对相关理论进行了分析,结合医药行业无形资产的特殊性,总结出医药行业无形资产质量评价的内容,同时参考前人对无形资产质量的研究成果,构建出无形资产质量评价指标体系。对100家上市医药企业各无形资产质量评价指标进行聚类分析,得出医药行业无形资产质量评价标准,并对医药行业无形资产质量评价方法进行说明。医药行业无形资产质量评价指标体系、评价标准和评价方法构成医药行业无形资产质量评价模式。运用该评价模式以云南白药为参照,从创新能力、盈利能力和发展能力三方面对国药股份无形资产整体质量进行评价,以及从知识类无形资产、人力资源资产和市场类无形资产三方面对各类无形资产质量进行评价,得出评价结论:国药股份无形资产技术创新能力较差,市场竞争能力中等,持续发展能力较差;知识类无形资产质量差,人力资源质量中等,市场类无形资产质量较差。并针对无形资产质量存在的问题提出改进建议。本文可能的贡献之处主要有:1.专门研究无形资产质量评价问题2.构建出医药行业无形资产质量评价模式3.运用构建的评价模式对国药股份无形资产质量进行了具体评价,为今后无形资产质量评价模式及其应用研究略尽绵薄之力。
[Abstract]:The quality evaluation of intangible assets refers to the evaluation of the degree to which the intangible assets meet the requirements of heterogeneity, profitability and sustainable development with the aim of enhancing the value of the enterprises. The evaluation of the quality of intangible assets enables the enterprises to accurately understand the present situation of the intangible assets. Through concrete analysis, the author finds out the factors that lead to the quality problems of intangible assets, and then puts forward some suggestions for improvement. This paper defines the concept of intangible assets and intangible assets quality evaluation, and analyzes the relevant theories. Combined with the particularity of the intangible assets in the pharmaceutical industry, this paper summarizes the contents of the quality evaluation of the intangible assets in the pharmaceutical industry, and at the same time refers to the previous research results on the quality of the intangible assets. The evaluation index system of intangible assets quality is constructed. The evaluation index of intangible assets quality in 100 listed pharmaceutical enterprises is analyzed by cluster analysis, and the evaluation standard of intangible assets quality in pharmaceutical industry is obtained. The evaluation index system of intangible assets quality in pharmaceutical industry is introduced. The evaluation criteria and methods constitute the evaluation model of intangible assets quality in the pharmaceutical industry. It evaluates the overall quality of intangible assets of Chinese medicine shares from three aspects: profitability and development ability, and evaluates the quality of intangible assets from three aspects: knowledge intangible assets, human resources assets and market intangible assets. The conclusions are as follows: the technical innovation ability of intangible assets of Chinese medicine stock is poor, the market competition ability is medium, the ability of sustained development is poor, the quality of intangible assets of knowledge class is poor, the quality of human resources is medium. The quality of intangible assets in the market is poor, and some suggestions are put forward to improve the quality of intangible assets. The possible contribution of this paper is mainly in the following aspects: 1. Special research on the quality evaluation of intangible assets 2.Constructing the intangible assets in the pharmaceutical industry. The evaluation mode of assets quality. 3. The evaluation model is used to evaluate the quality of intangible assets of shares of Chinese medicine. For the future intangible assets quality evaluation model and its application research do a little bit.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.72;F406.7

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