加入WTO后我国高校无形资产的保护与管理

市场经济的发展扩大了高校无形资产的价值，加入WTO后国外教育力量的介入对我国高校无形资产构成了多方面的影响，高校必须采取对策以加强其保护与管理。     

浅议评估的定义

本文通过对评估定义的几种意见分析和评估实质的认识,概括出资产评估中评估的概念。     

浅析非货币性资产交换的确认与计量

该文就新会计准则中非货币性资产交换问题展开探讨。事实上,与旧会计准则相比,新会计准则最大的不同在于引入了公允价值计量模式,很好地解决了非货币性资产交换中换入资产入账价值的计量问题。非货币性资产交换作为企业之间的一类特殊交易行为,一直是企业会计处理的一个难点。新准则有效地提高了非货币性资产交换会计信息的相关性,符合全面收益和配比、实质重于形式等原则,能很好地指导企业对非货币性资产交换的会计处理工作。     

In search of complementary assets: The determinants of alliance formation of high-tech start-ups

Why do new technology-based firms (NTBFs) cooperate? Starting from Teece's [Teece, D.J., 1986. Profiting from technological innovation: implications for integration, collaboration, licensing, and public policy. Research Policy 15, 285-305] conceptual framework and taking advantage of subsequent literature on alliance formation in the resource and competence-based tradition and in the social structure perspective, we derive an empirical model that aims at highlighting the inducements and obstacles that these firms face in alliance formation according to firm-specific characteristics and the nature of the alliance. In particular, a distinction is made between exploitative commercial alliances and explorative technological alliances. The econometric estimates, based on a large sample of Italian young high-tech firms that are observed from 1994 to 2003, provide strong evidence supporting two key intuitions of Teece's work. First, the “combination of specialized complementary assets” appears to be a key driver of the formation of exploitative commercial alliances by NTBFs. More specifically, patent holding affects positively the likelihood to establish commercial alliances, but this propensity is found to rapidly decrease with firm size, suggesting that as long as NTBFs become larger and possess specialized commercial assets their urge for commercial alliances diminishes. Second, following the parallelism set forth by Teece between search for alliance partners and access to external financing, the analysis indicates that potentially beneficial alliances may not take place because of the high transaction costs faced by smaller NTBFs. In this respect, our results clearly support the view that sponsor institutions as public research organizations, venture and corporate venture capitalists may sensibly reduce these costs and that their role crucially depends on both the identity of the sponsor and the type of alliance.     

Standards, dominant designs and preferential acquisition of complementary assets through slight information advantages

This paper discusses how firms can use slight information advantages to obtain preferential access to complementary assets and create multi-level dominant designs. It does this by using an analysis of several cellular phone industries and the literature on standards and dominant designs. In the most prominent case, the leading Japanese cellular service provider (NTT DoCoMo) offered preferential information about the “open” Japanese digital phone standard in return for preferential access to the lightest phones from four phone suppliers. These four phone suppliers used the preferential access to this information to obtain preferential cooperation from parts suppliers and to make better design tradeoffs between parts than the other phone suppliers. These superior design tradeoffs enabled the DoCoMo suppliers to create various dominant designs within the Personal Digital Cellular (PDC) standard. The creation of these dominant designs forced other phone and part manufacturers to change their design strategies and copy the designs used by the DoCoMo phone and part suppliers. The result is that DoCoMo and its four phone suppliers have substantially reversed the slides in their market shares. By comparing this case with several other cellular phone industries in which different modes of competition exist, the paper discusses how market conditions determine the way in which standards and dominant designs emerge.     

企业网络信息资产的安全分析及保障措施

本文简述了网络信息资产的涵义，分析了信息资产安全的重要性及在网络中的安全隐患，阐述了企业信息资产安全的保障措施及建立完善的企业网络安全防护体系。     

我国高科技上市公司技术资产现状研究

技术资产是高新技术企业生存与发展的核心资产 ,本文在阐述了技术资产的本质及特征的基础上 ,根据对我国上市公司所披露信息的调查 ,运用统计分析方法对高科技上市公司的技术资产现状进行了深入分析 ,指出了企业在技术资产规模及结构上存在的问题 ,提出了加强技术资产管理的相应措施     

智力资本的整体衡量方法及其应用

在知识经济时代，智力资本的运营管理已经成为公司重要的工作，智力资本的整体衡量为智力资本的管理提供了某种参考点，本文在界定了智力资本内涵基础上，阐述了几种智力资本的整体衡量方法，并对这几种衡量方法进行了比较分析，给出相应的应用实例，最后指出了智力资本整体衡量方法研究中需进一步探讨的方向。     

试论建立我国环境资产化管理制度

与传统的环境资源的物质形态管理不同,环境资产化管理将环境作为生产要素,投入社会的再生产,提供服务,以获取资产收益或合理的生产要素收入分配。这需要环境管理的观念、方式和制度的变化。环境资产化管理揭示了环境的经济属性,其以环境价值管理为核心,目标是对环境资源进行经济补偿与价值实现,使环境资产收益最大化,实现资产性环境的保值与增值。管理制度主要包括环境资产产权制度、经营管理制度和收益管理制度等。     

高校国有资产管理存在的问题及对策

新时期高校资产迅速增加,使高校国有资产管理难度日趋加大.高校国有资产管理存在的主要问题是国有资产意识淡化,流失严重;缺乏统一的管理和调配;管理机构不健全等问题.全面加强和改进高校国有资产管理迫在眉睫.因此领导重视,健全高校国有资产管理机构,完善高校国有资产管理制度,对无形资产进行量化,打造一批高素质的管理队伍.