How to Strengthen the Management of Intangible Assets Faced with the increasingly fierce market competition, many enterprises have gradually realized the importance of intangible assets such as brand, innovation and corporate image. As a factor of production, intangible assets can greatly improve the productivity of tangible assets, reduce costs and bring excess profits to enterprises. Practice has proved that the more developed the market economy, the greater the impact of intangible assets on the success or failure of enterprise market competition. The development and management of intangible assets has become an urgent task for China enterprises to compete in domestic and foreign markets. First, the problems existing in the management of intangible assets of Chinese enterprises. The number of intangible assets owned by an enterprise represents its economic and technological strength and competitive strength; The number of intangible assets owned by a country represents the strength of a country's comprehensive national strength, indicating its level in economy, science and technology, management and other aspects. Intangible assets have become more advanced and revolutionary productive forces. According to relevant data, Chinese enterprises lose about 50 billion yuan of intangible assets of intellectual property every year due to poor management, which shows that there are many problems in the use and management of intangible assets in China, mainly manifested in: (1) the concept of intangible assets management lags behind and the consciousness is weak. Compared with other assets, intangible assets are abstract assets that are invisible, intangible and have no physical existence, and are assets that are generated by legal exclusiveness or business advantages. Due to the intangibility of intangible assets and the excessive emphasis on conservatism in management, the concept of intangible assets has been indifferent in people's minds for many years. Many enterprise managers have formed the wrong understanding that visible and tangible assets are "assets" in their long-term work. In enterprise management, they ignore the objective reality of intangible assets as assets' value or use value, which leads to the separation of intangible assets management from the overall assets management of enterprises, resulting in serious losses. (B) The evaluation of intangible assets of state-owned enterprises is unscientific. At present, the common method to evaluate the intangible assets of state-owned enterprises is to list the items contained in intangible assets, estimate their values one by one, and then add them up to get the total value. However, the actual operation effect of this method is not ideal. The reasons are as follows: First, the intangible assets existing in enterprises belong to intellectual property rights, such as famous trademarks, patent rights and non-patented technical secrets. , usually called identifiable intangible assets. When transferring separately, they can be evaluated separately according to certain procedures; However, when the whole enterprise is transferred, they should not be valued separately, because in the profitability of the enterprise, they are vector sum and integrated with all funds. The scalar sum of their individual profitability and the overall profitability of their vectors are two different quantities, and the values evaluated according to different profitability are definitely inconsistent. In other words, intangible assets are a kind of enterprise property rights that are organically combined by various elements. If it is decomposed into specific projects, its evaluation and pricing cannot be based on the overall profitability and potential benefits of the property right. Second, there is no fair, objective and unified pricing mechanism and standard for the evaluation of intangible assets such as trade secrets, franchise rights, supply and marketing networks and employees (human capital), so it is difficult to accurately evaluate their values according to their respective quality and quantity. Third, intangible assets, as well as intangible assets and tangible assets, are interdependent, especially intangible assets such as goodwill, which are difficult to be traded separately from other assets of the enterprise and priced separately. In addition, the itemized valuation of intangible assets is likely to lead to underestimation due to missing items. (C) the awareness of intangible assets protection is weak and the loss is serious. Due to the lack of understanding of the value of intangible assets, the phenomenon of ignoring the protection of intangible assets occurs from time to time. Some enterprises didn't realize the value of their trademarks until their trademarks were registered by others, so that the value of the trademarks they established in the market was lost in vain; With the increasing flow of personnel, more and more technical secrets are lost with the flow of personnel, resulting in huge losses of intangible assets of enterprises; In the joint venture with the foreign party, the intangible assets of the enterprise are also lost because they are not included in their own intangible assets. With the continuous improvement of market economy, it is more and more important for China enterprises to establish and strengthen the awareness of intangible assets protection. Two. Countermeasures to Strengthen the Management of Intangible Assets From the above, it can be seen that how to strengthen the management of intangible assets has become one of the core problems to be solved urgently in enterprise management. Therefore, we should take effective measures to strengthen the management of intangible assets in order to actively cope with the increasingly fierce market competition. (1) Popularize education and strengthen awareness. In China, the establishment and perfection of intangible assets law has gone through a tortuous process for 40 years. At present, many managers and scientific and technological personnel lack knowledge and experience in this field, and their legal awareness and concept are quite weak. Therefore, at this stage, it is particularly important to do a good job in training intangible assets knowledge and popularizing laws and regulations. (two) the establishment of enterprise intangible assets management system, fully support the enterprise intangible assets management. The system should include four subsystems: management information system, management organization system, management planning system and management control system, which perform different management functions respectively. Intangible assets information system is a continuous complex composed of personnel, equipment and procedures. Its basic task is to collect, classify, analyze, evaluate and provide useful information timely and accurately, which can be used by enterprise management decision makers to formulate and modify intangible assets development plans and implement and control intangible assets management activities. Intangible assets planning system is based on relevant information, according to the requirements of the overall goal of enterprise development, to plan and arrange future actions. It is composed of specific indicators of intangible assets planning, and the plans of each subsystem influence, restrict and balance each other, forming a whole system. The organizational system of intangible assets is an organic whole composed of all matters, departments and their members related to intangible assets management, which are closely related to each other, including the same objectives, personnel and responsibilities, coordination, information exchange and other elements. Its core task is to ensure the correct implementation of intangible assets management plan from the organization. Intangible assets control system is a set of working procedures or working systems used to track every link of intangible assets management activities to ensure that it runs according to the planned objectives, including establishing various control standards and feedback systems, collecting information in time, measuring results, finding deviations and proposing measures to correct them, even if the management results are consistent with the expected objectives. (3) Master the measurement method of intangible assets. (1) China's accounting standards include R&D expenses and expenses after the confirmation of intangible assets in the current profit and loss, which does not conform to the principle of authenticity. Moreover, the expenditures of patents, trademarks, proprietary technology and computer software purchased by enterprises are fully included in intangible assets, and the intangible assets developed by themselves are capitalized only under certain conditions. It is inconsistent with the principle of consistency that the same assets are treated differently because of different channels. The author thinks that once the project is successful, patents, commercial bidding rights, technical secrets, computer software, etc. These are its achievements, which will always bring benefits in the future accounting period. According to the matching principle, the expenditure of research and development activities can be regarded as capital expenditure, which will be shared in the future income period. In the process of development and research, the subject of "intangible assets to be transferred" can be added to account for intangible assets, and it will be transferred to the subject of "intangible assets" after its development and research is successful. If the development research fails, it will be transferred to the profit and loss adjustment account of the current or previous year. Increase the disclosure of intangible assets in financial reports, and publicize them with book value and evaluation value as far as possible to show the potential innovation ability of enterprises, so as to help the country and all sectors of society understand the intangible value of enterprises, enhance the confidence of investors and expand the competitive advantage of enterprises. (2) Organize specialized agencies to develop domestic intangible assets evaluation technology, train evaluation professionals, improve evaluation quality, formulate intangible assets management responsibility system and intangible assets internal audit system, implement intangible assets supervision, regularly and timely evaluate and confirm the future income, economic life and capitalization rate of intangible assets, ensure the preservation and appreciation of intangible assets, and dynamically grasp the intangible wealth of enterprises. (four) to strengthen the management of intangible assets appraisal institutions. With the in-depth study of intangible assets, various intangible assets evaluation agencies and intermediaries came into being. As there are more and more such enterprises, the management is scattered and chaotic. The business level of some enterprises is low, and there are many human factors in the evaluation results, which are not fair and reliable enough, resulting in the loss of intangible assets of enterprises. Therefore, we should strengthen the examination and approval of evaluation institutions, crack down on illegal evaluation institutions, strengthen the training and assessment of employees, adhere to certificates, and eliminate all unfavorable factors in intangible assets evaluation. (5) Improve the quality of corporate culture and establish an innovation mechanism for intangible assets. Corporate culture is the most important, complex, comprehensive, informative and influential element in intangible assets. It is the sum of thoughts and action ideas based on the common values of all employees in the long-term asset management activities of enterprises, and it is also the sum of material wealth and spiritual wealth of enterprises. Practical experience has proved that corporate culture can enhance employees' professionalism and sense of responsibility, and stimulate employees to give full play to their initiative, enthusiasm and creativity; There are many subtle ways to communicate the thoughts of internal employees, so that employees can have a sense of identity with the goals and policies of the enterprise under the guidance of unified thinking, thus generating cohesion and promoting the improvement of the overall quality of the enterprise. The competition of modern enterprises is the competition of talents and the overall quality of enterprises. The improvement of corporate culture is the improvement of human resources quality and intangible assets innovation ability. Most intangible assets of enterprises are the result of innovation, and knowledge innovation is the inexhaustible source of intangible assets of enterprises. Enterprises should create a corporate culture atmosphere and mechanism that respects knowledge and encourages innovation. Enterprises should reward and reward employees who invent, create and implement inventions, which is related to the sustainability of enterprises' inventions. In this regard, the patent law clearly stipulates that after the implementation of the invention-creation patent, the unit shall reward and reward the inventor or designer according to its scope of application and the economic benefits obtained. This provision is mandatory and easy to operate. For invention and creation, we should not rely on employees' consciousness for a long time, but also rely on systems and laws to protect employees' enthusiasm for invention and creation. This is not only conducive to mobilizing the enthusiasm of scientific and technological personnel for invention and creation, but also conducive to mobilizing the enthusiasm of scientific and technological personnel for implementing invention and creation, and is conducive to solving technical and economic problems. Because the interests of scientific and technological personnel are closely related to the implementation of inventions and creations, it is convenient for the industrialization of scientific research results. Therefore, we must recognize and respect the labor, hardship and uniqueness of creators in the process of creating intangible assets, establish an efficient, transparent and fair reward mechanism, and maximize the potential and innovation ability of creators. In a word, it is of great significance for enterprises to find the problems existing in intangible assets management and prescribe the right medicine. Only by managing enterprise assets well can economic benefits be improved. Enterprises should improve various systems as soon as possible, take necessary measures, regard intangible assets management as a major event of enterprises, really manage and make good use of intangible assets of enterprises, and promote the improvement of economic benefits of enterprises and the preservation and appreciation of assets.