无形资产对煤炭企业收益与风险的影响研究  

A Study on the Influence of Intangible Assets to Coal Enterprise's Returns and Risks

作　　者：武幸凤[1] 赵国浩[1] 

机构地区：[1]山西财经大学,太原030006

出　　处：《工业技术经济》2012年第5期67-71,共5页Journal of Industrial Technological Economics

基　　金：国家自然科学基金项目(项目编号:70873079;71173141);山西省自然科学基金研究项目(项目编号:2009011021-1);山西省出国留学基金研究项目(晋留管办发[2010]14号)

摘　　要：本文采用实证对比分析方法,研究无形资产与煤炭企业盈利以及风险的关系,得出以下结论:无形资产与煤炭企业经营业绩、负债风险呈正向关系,并且对风险的放大效果大于对收益的放大。通过研究分析,进一步指出了煤炭企业利用无形资产经营、投资时获得高收益的同时伴随高风险,从而提出了相应的解决对策:均衡收益与风险、建立无形资产风险分散和补偿机制、建立无形资产内部控制机制。This paper uses empirical comparative analysis method, studying the intangible assets and the coal company profit and risk, drawing the following conclusion： intanglble assets and the coal enterprise management performance, the positive relationship be-twecn the debt risk and the risk is greater than income amplification effect. Through research and analysis pointing out the coal enterprisea make use of intangible assets management and investment to gain high income with high risk, and put forward corresponding countermea-sures： equilibrium income and risk, establishment of intangible assets risk dispersion and compensation mechanism, setting up the internal control mechanism of intangible assets.

关 键 词：无形资产 净利润 总负债 风险 收益 

分 类 号：F270.3[经济管理—企业管理]