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随着知识经济时代的来临,无形资产在经济生活中的重要性越来越明显,在企业发展中的地位也逐步上升。它既是企业提升核心竞争力的一项重要资源,也是企业获取持续竞争优势的关键。本文通过研究信息技术服务业的无形资产与其企业价值的相关性,以探讨无形资产对企业价值的重要性。实证分析结果得出,在2003—2012年10年间行业无形资产投入基本呈上升趋势,企业加大了对无形资产的投入,但其所占总资产的比重仍太小;并且无形资产与企业价值存在显著正相关关系,这种关系显著强于固定资产与企业价值之间的关系。因此,我们认为信息技术服务业企业不能忽视无形资产的重要性,有必要增加对无形资产的投入,充分利用无形资产来增强企业价值这一途径。
With the advent of the era of knowledge economy, the importance of intangible assets in economic life has become more and more obvious, and its position in the development of enterprises has also gradually risen. It is not only an important resource for enterprises to enhance their core competitiveness, but also the key to obtaining sustainable competitive advantage. In this paper, the relationship between intangible assets and its value in information technology service industry is studied to explore the importance of intangible assets to the value of the enterprise. The results of empirical analysis show that during the 10 years from 2003 to 2012, the investment in intangible assets in industries increased basically. Enterprises increased their investment in intangible assets, but their share of total assets was still too small. And intangible assets and enterprise value There is a significant positive correlation, which is significantly stronger than the relationship between fixed assets and firm value. Therefore, we think that the information technology service enterprises can not ignore the importance of intangible assets, it is necessary to increase their investment in intangible assets and make full use of intangible assets to enhance the value of the enterprise.