我国互联网企业海外上市的研究——基于无形资产视角  

The study of china's internet companies listing overseas is based on intangible assets perspective

作　　者：崔东顺[1] 

机构地区：[1]吉林广播电视大学

出　　处：《财经界》2015年第5期32-33,共2页Money China

摘　　要：现有的专家学者大部分基于上市条件、融资、结果确定性等角度分析互联网企业海外上市,但鲜有学者从无形资产角度进行研究。本文基于无形资产在互联网企业中的重要性,以及国内外对无形资产估值差异和研发费用资本化的差异进行了深入分析,并针对海外上市潮的现象提出了一些建议,以便互联网企业海外上市潮回流。Expels and scholars analyze Internet companies listing over- seas ,basing on existing market conditions ,financing,the deterministic resuits and so on. However, few scholars study from the perspective of intangible assets. The author analyze differences, basing on the importance of intangible assets in intemet companies,as well as valuation of intangible assets at home and abroad, and capitalized research and development costs. So this article puts forward some suggestions so that internet companies listing overseas wave reflux from overseas.

关 键 词：互联网企业 无形资产 海外上市 

分 类 号：F49[经济管理—产业经济]