电力企业无形资产资本化及其对公司经营的影响  

Capitalization of Intangible Assets in Electric Power Enterprises and Its Influence on Company Management

作　　者：赵菁 ZHAO Jing(State Grid Information and Communication Company,SMEPC,Shanghai 200072,China)

机构地区：[1]国网上海市电力公司信息通信公司,上海200072

出　　处：《电力与能源》2023年第3期308-312,共5页Power & Energy

摘　　要：当今新经济环境下,企业财务管理目标是实现企业价值最大化,创造的关键资源主要是无形资产。从企业战略的角度研究无形资产价值创造问题,实现财务战略与企业战略的有机融合,有利于拓展电力企业财务战略研究领域,实现财务战略研究创新。In today's new economic environment,the goal of enterprise financial management was to maximize enterprise value,and the key resources created were mainly intangible assets.To study the value creation of intangible assets from the perspective of enterprise strategy and realize the organic integration of financial strategy and enterprise strategy,it was beneficial to expand the research field of financial strategy of electric power enterprises and realized the research and innovation of financial strategy.

关 键 词：电力企业 无形资产 财务战略 

分 类 号：X196[环境科学与工程—环境科学] F426.61[经济管理—产业经济]