无形资产减值因素分析  

Factor Analysis of Decrease in Value of Intangible Assets

作　　者：田正佳[1] 

机构地区：[1]恩施职业技术学院,湖北恩施445000

出　　处：《商业经济》2016年第11期125-127,共3页Business & Economy

摘　　要：无形资产减值是指无形资产的可收回金额低于其账面价值的金额。无形资产可收回金额确定大部分采用的是预计其未来现金流量现值进行确定。因此未来现金流、折现率、使用期限相关因素都对无形资产的价值产生重要影响。企业无形资产减值准备计提的主观影响因素主要是为合理避税、上市融资、业绩评价、债务契约等进行的盈余管理。无形资产受技术进步、国际竞争、政治因素、法治因素及经济增长因素影响程度更大。基于无形资产减值因素,企业可制定适应不同经济、行业环境、无形资产类别与自身现状的管理战略,实现无形资产保值和增值。Decrease in the value of intangible assets means that the recoverable amount is lower than the amount of the book value. The recoverable amount of intangible assets is confirmed by predicting the present value of future cash flow. As a result, factors such as future cash flow, discount rate, and operating life all exert significant influence to the value of intangible assets. The subjective factor affecting the provision for intangible asset impairment is earnings management in terms of reasonable tax avoidance, financing from the stock market,performance evaluation, debt contract and so on. Intangible assets are more affected by technological progress, international competition,political factors, rule of law factors and economic growth factors. Based on factors for the impairment of intangible assets, enterprises can formulate management strategies to adapt to different economic and industrial environments, intangible asset categories and their current situation to achieve the preservation and appreciation of intangible assets.

关 键 词：无形资产 减值 因素分析 

分 类 号：F270[经济管理—企业管理]