本文關鍵詞： 無形資產 質量評價 國藥股份 醫(yī)藥行業(yè)　出處：《蘭州財經大學》2016年碩士論文　論文類型：學位論文

【摘要】：無形資產質量評價,是指以提升企業(yè)價值為目標,對無形資產滿足企業(yè)異質性、盈利性和持續(xù)發(fā)展需求程度的評價。無形資產質量評價能使企業(yè)準確了解無形資產的現狀,并通過具體分析發(fā)現導致無形資產質量問題的因素,從而針對具體問題提出改進建議。本文界定了無形資產和無形資產質量評價的概念,對相關理論進行了分析,結合醫(yī)藥行業(yè)無形資產的特殊性,總結出醫(yī)藥行業(yè)無形資產質量評價的內容,同時參考前人對無形資產質量的研究成果,構建出無形資產質量評價指標體系。對100家上市醫(yī)藥企業(yè)各無形資產質量評價指標進行聚類分析,得出醫(yī)藥行業(yè)無形資產質量評價標準,并對醫(yī)藥行業(yè)無形資產質量評價方法進行說明。醫(yī)藥行業(yè)無形資產質量評價指標體系、評價標準和評價方法構成醫(yī)藥行業(yè)無形資產質量評價模式。運用該評價模式以云南白藥為參照,從創(chuàng)新能力、盈利能力和發(fā)展能力三方面對國藥股份無形資產整體質量進行評價,以及從知識類無形資產、人力資源資產和市場類無形資產三方面對各類無形資產質量進行評價,得出評價結論:國藥股份無形資產技術創(chuàng)新能力較差,市場競爭能力中等,持續(xù)發(fā)展能力較差;知識類無形資產質量差,人力資源質量中等,市場類無形資產質量較差。并針對無形資產質量存在的問題提出改進建議。本文可能的貢獻之處主要有:1.專門研究無形資產質量評價問題2.構建出醫(yī)藥行業(yè)無形資產質量評價模式3.運用構建的評價模式對國藥股份無形資產質量進行了具體評價,為今后無形資產質量評價模式及其應用研究略盡綿薄之力。
[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.
【學位授予單位】：蘭州財經大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F426.72;F406.7

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本文編號：1514925