Abstract

Entered the 21st century knowledge economy, intangible assets has become an important economic resource is becoming increasingly important role to play in value creation. From an accounting point of view, intangible assets accounted for the proportion of the assets of the community as a whole signicantly increased even more than in some industries the proportion of xed assets and among the rst of the enterprise. Intangible assets is increasingly becoming an important constituent elements of the core competitiveness of enterprises for contemporary society. Therefore, explore the intangible assets and enterprise value is of great signicance. The innovation of this paper is to use the appliance industry of EVA value of intangible assets and enterprise value, provide a reference for the optimization of the intangible assets listed company status. Firstly, intangible assets and enterprise value theory, the theoretical description and literature review; Secondly, the status of the home appliance industry, intangible assets and enterprise value analysis; again, an empirical study on the correlation of the home appliance industry, intangible assets and enterprise value; to make some policy recommendations on the basis of the empirical results.

Paper Details