The intangible assets of enterprises are one of the important factors in the production and operation activities of enterprises. How to effectively play the role of intangible assets has become the touchstone of an enterprise management level. Paying attention to the development and management of intangible assets in enterprises and effectively managing intangible assets are the basic trends of enterprise management development. The management of intangible assets in enterprises requires strategic planning of various intangible assets, such as patents, trademarks, copyrights, land use rights and goodwill, to maximize their value.

Keywords: intangible assets of enterprises; Classification; Management; Characteristics; Mode; Strategy; focus

The world-famous Coca-Cola is rumored: "If the Coca-Cola factory is destroyed by fire, the headlines of the world's major media the next day must be that banks are scrambling to lend money to Coca-Cola." This reflects an indisputable fact. In the modern market economy, an enterprise, as an independent, commercial and profitable social and economic organization, not only needs the support of tangible assets such as factories, venues, equipment and funds, but also needs trade names, trademarks, patents, invention rights, proprietary technology, land use rights, corporate social image, marketing ability, management system, information and materials. These intangible assets play an indispensable role in the production and operation of enterprises.

I. Overview of intangible assets of enterprises

Article 20 of the General Principles of Enterprise Finance and Article 31 of the Accounting Standards for Enterprises issued by the Ministry of Finance of China point out that intangible assets refer to assets that have been used by enterprises for a long time but have no physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill. The Ministry of Finance [2006] No.3 document "Accounting Standards for Business Enterprises No.6-Intangible Assets" points out that intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.

That is to say, the intangible assets of an enterprise refer to the identifiable non-monetary assets that are held by the enterprise for producing goods, providing services, leasing to others or for management purposes, including patent right, non-patented technology, trademark right, copyright, land use right, etc.

Understanding and attaching importance to the intangible assets of enterprises and effectively managing the intangible assets of enterprises can play an extremely important role. (1) The needs of enterprise identification: enhance brand awareness and reputation, enhance brand cohesion, establish corporate image and show corporate strength; (2) Financing demand: intangible assets can be used to attract investment and pledge loans; (3) the need of capital operation: intangible assets can be invested in joint ventures, restructuring, restructuring and listing at a fixed price; (4) Transaction demand: provide value basis in the case of intangible assets transfer, license and auction; 5. Information processing needs: find out the family background and provide management information to operators; (6) The need to solve legal disputes: to provide value basis for counterfeiting and infringement claims.

According to different standards, intangible assets can generally be classified differently. Intellectual intangible assets such as ideas, concepts, designs, inventions and labor achievements formed by knowledge, technology and skills. Human intangible assets are mainly related to the quality and ability of enterprise employees. The advantages of an enterprise in organization, management, coordination and control can make it a managed intangible asset with excess returns in the future. Market-oriented intangible assets obtained through market activities. The right intangible assets with real right and behavior right formed by franchising. Real right includes his real right and quasi-real right. Other property rights are the rights enjoyed by the obligee based on the tangible assets owned by others (including the state), while quasi-property rights refer to the intangible assets based on knowledge-intellectual property rights. The right of conduct is the right of the state to engage in certain business activities in order to obtain benefits.

Second, the characteristics of intangible assets and management strategies

The management of intangible assets is different from other business management of enterprises and has its particularity.

Intangible assets are gradually formed by relying on tangible assets and resource management activities, that is, with the expansion of sales scale and the increase of market share in business activities, unique brands and sales networks are formed, new technologies and services are developed according to market demand, and new management is innovated and implemented according to business requirements. Secondly, the intangible characteristics of various intangible assets make it easy to change and extend. For example, a brand can change or add functions without too many constraints. Furthermore, intangible assets are uncontrollable in the process of their formation and development. For example, counterfeit products exclude real brand products, and technical secrets are leaked.

According to the differences of technical and economic characteristics between industries and enterprises, the management of intangible assets of enterprises should adopt different ways. Brand management mode is more aimed at products belonging to social consumption; For high-tech products, it is more suitable to adopt the design of technological innovation ability and the management mode of intellectual mechanism. For different enterprises, there must be different modes of operation. Even if the same enterprise is in different stages of development, the management mode of intangible assets should be different. For example, in the initial stage, the focus of brand management is to cultivate the market and cultivate the customer base, but after the successful start, it is mainly to open up larger markets and potential markets, as well as intangible assets protection and market protection. Specifically, the enterprise intangible assets management can consider the following strategies:

1. Development strategy. In the market competition of patents and trademarks, enterprises are required to adopt some advanced tracking and analysis methods, often analyze and compare the situation with international competitors or first-class leaders in the same industry, observe and analyze the competitive environment and competitors, study and evaluate the development means of companies and leaders, and regard the intangible assets development achievements of competitors or leaders as the surpassing goal of the company's intangible assets development. And transplant the advanced experience of leaders to the development and management of intangible assets in our company, and then formulate a series of effective intangible assets development strategies, so that enterprises can maintain strong competitiveness and make continuous progress in intangible assets development, and finally gain the advantages of intangible assets development.

2. Extend the strategy. Enterprises use existing brands to produce other products, and gather a series of products under a famous umbrella to form a famous brand "kingdom". Implementing brand extension can help new products enter the market smoothly and reduce the risk of new products going public. At the same time, it can greatly reduce the promotion cost of the product introduction period, and consumers will intentionally or unintentionally transfer their trust in the original product to the new product. Moreover, brand extension can further expand its influence and increase the value of well-known brands. For example, Changhong, Haier, Wahaha and other well-known brands. Through the extension strategy, the market was quickly opened, and their brand value was greatly improved.

3. Financing strategy. Enterprises use their own intangible capital for financing, or use the comprehensive advantages of technology, management, marketing and talents of enterprises to absorb venture capital and obtain venture capital with an excellent business plan; Or mortgage some intangible assets to obtain loans for the continuous production and operation activities of enterprises; Or comprehensively evaluate and reasonably price the important resources such as technology, talents and marketing network of enterprises, and absorb foreign capital in the form of joint venture or cooperation; Or accept the investment in the form of franchising. For the franchisee, the advanced management experience, formula, trademark rights and other intangible assets of the franchisee can be obtained only by investing part of the capital in the early stage. Choosing different financing methods and effective management will bring many opportunities and development opportunities to enterprises.

4. Expansion strategy. Enterprises use intangible assets such as famous brand effect, technological advantages, management advantages and sales network to revitalize tangible assets, and realize asset expansion through joint ventures, equity participation, holding and mergers.

5. Allocation strategy. In modern enterprises, the labor of scientific and technical personnel and managers should not only be distributed according to their contribution to creating enterprise value, but also be capitalized and participate in the profit distribution of intangible assets of enterprises. Intangible assets such as brand, technology, management know-how, computer software and marketing network of enterprises can be used as capital to invest in other enterprises, especially those high-tech enterprises. Before the enterprise is put into production, technology can be used as capital investment to participate in the profit distribution of the enterprise.

From the practice of enterprises in China, the key points of intangible assets management of enterprises can be started from the following aspects: First, strengthen the investment in intangible assets of enterprises. That is to learn from the experience of typical companies in Europe, America, Japan and other countries, and create intangible assets in terms of intellectual property use, product quality and reputation, advertising, personnel training, scientific and technological investment, management, etc., so that the investment in talents, technology and advertising will be changed from "olive" to "dumbbell". Second, make full use of and develop the intangible assets of existing enterprises. Enterprises should seize the advantages of existing intangible assets, take the initiative to carry out various businesses, give full play to the extension, financing and expansion functions of intangible assets, and strive to transform existing intangible assets into real productivity as soon as possible. Third, strengthen the management of intangible assets of enterprises. First, strengthen the cost accounting of intangible assets; Second, pay attention to the value evaluation of intangible assets; The third is to strengthen confidentiality; The fourth is to obtain legal protection in time.

To sum up, under the condition of market economy, intangible assets with the core content of enterprise popularity and credibility have become the capital for enterprises to win competition and play an increasingly important role. Relevant information shows that intangible assets of well-known enterprises in industrialized countries generally account for 50%-70% of the total capital, which has become an important weapon for these enterprises to trade in technology, occupy the international market and expand their social influence. At the same time, with the development of economic networking and knowledge, the value created by material production and commodity distribution is decreasing. Some far-sighted enterprises gradually shift their core business to high value-added and high-profit business areas such as R&D, brand management, asset restructuring and property rights management, while outsourcing or entrusting those material product production and logistics distribution businesses that require a lot of tangible assets investment and repetitive work to specialized companies.

Faced with such social and economic reality, enterprises that want to continue to operate must be prepared for danger in times of peace and make strategic plans, not only to manage tangible assets, but also to preserve and increase their value; Moreover, we should manage intangible assets well, regard intangible assets as an indispensable part of our enterprise's core competitiveness, choose management strategies and take practical measures to keep their intangible assets in value and increase their value. (End)

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