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浅析无形资产的投资及决策1目录摘要....................................................................................................................................IIAbstract................................................................................................................................III前言.....................................................................................................................................1一、无形资产及其投资决策简述.......................................................................................1（一）无形资产的简述................................................................................................11.无形资产的概念.................................................................................................12.无形资产的内容.................................................................................................1（二）无形资产投资决策的简述................................................................................11.无形资产投资决策的概念.................................................................................12.无形资产投资决策的内容.................................................................................1二、无形资产投资决策的过程...........................................................................................3（一）无形资产投资决策程序....................................................................................3（二）无形资产投资决策条件....................................................................................4（三）无形资产投资决策应考虑因素........................................................................4三、无形资产投资决策的基本方法及难点.......................................................................4（一）无形资产决策的基本方法................................................................................41.非贴现决策方法.................................................................................................42.贴现决策方法.....................................................................................................5（二）无形资产投资决策的难点................................................................................6四、无形资产投资决策的重要性看王老吉与加多宝品牌之争.......................................6（一）王老吉和加多宝品牌之争................................................................................61.案例概述.............................................................................................................62.问题浅析.............................................................................................................8（二）无形资产投资决策的重要性............................................................................9结语.....................................................................................................................................9参考文献.............................................................................................................................10致谢...................................................................................................................................11无形资产的投资及决策探究II摘要有形的固定资产投资分析在现在这种经济快速发展的时代，在各大企业中已经有了相对系统和准确的评价方法和程序。唯一有点遗憾的是就怎么去选择一个无形资产去进行投资，则缺乏有力且实质性的研究。以前的企业资本结构是以有形的资产为竞争的中心，而现在它不在是了，取而代之的是无形资产。从而得知知识资本是企业的主体地位。无形资产拥有程度决定着企业竞争的地位，其中质量高低决定作用也是至关重要的。无形资产是企业的灵魂，有些时候是企业的核心竞争力。为了迎接新技术革命来自世界范围的挑战，我们应当创新投资观念，改革引进技术的总体结构。在这种新的形势下就诞生了以无形资产投资为主的局面，投资中心转移到了它的身上，随着投资方向的转变，企业及社会对投资决策的分析也由固定资产转向了无形资产，对无形资产的研究加大了力度，并且加大了对其可行性研究。【关键词】无形资产投资决策无形资产的投资及决策探究IIIAbstractTangiblefixedassetinvestmentanalysisinthiseraofrapideconomicdevelopment,inmajorcompaniesalreadyhavearelativelysystematicandaccurateevaluationmethodsandprocedures.Wasonlyalittledisappointedonhowtochooseaninvestmentinintangibleassets,lackofstrongandsubstantiveresearch.PreviouscorporatecapitalstructureisbasedontangibleassetsforthecompetitionCenter,isnowit'sgone,replacedbyintangibleassets.Thatintellectualcapitalisthecompany'smainposition.Intangibleassetownershipdecisionsofenterprises'competitiveposition,inwhichqualitydecisionsiscritical.Anintangibleassetisthesoul,sometimesitisthecorecompetitivenessofenterprises.Inordertomeetthechallengesofthenewtechnologicalrevolutionaroundtheworld,weshouldbeinnovativeinvestmentconcepts,reformofthegeneralstructureoftheintroduction.Inthisnewsituationwasborntointangibleassetinvestmentsituation,investmentCenterbackonit,astheinvestmentdirectionchanges,enterprisesandsocialanalysisoftheinvestmentdecisionhasalsoturnedfromfixedassetsintangibleassets,researchonintangibleassetshasintensifieditseffortsandincreaseitsfeasibilitystudy.Intangibleassetsinvestmentdecisiongraduallyformacompletesetofspecifications,proceduresandmethodsofanalysis,andinthiswaytoadapttothechangesinthedirectionofnewinvestment.【Keywords】IntangibleassetsInvestmentDecisionmaking浅析无形资产的投资及决策1前言在现在这个高速发展的知识经济的时代，经济趋于一体化，无形资产在这种新的形势下，它的地位及作用都必须有个质的飞跃，在这个过程中不断地提升。当市场竞争越来越激烈的时候,这个时候企业就会越发的活跃，此时作为企业竞争的中心，无形资产在不断增加的同时其作用地位也会越来越趋向于核心。而在此时此刻，到底要怎样去正确的评估投资无形资产就显得尤其重要。本文通过讨论王老吉和加多宝两家企业的无形资产之争，通过对其得与失的深入分析，探讨出关于无形资产投资决策的重要，从而使企业明白无形资产这一企业灵魂的重要，学会正确去投资决策。希望中国的更多企业可以好好地利用无形资产，在未来的市场中可以看见一批又一批蒸蒸日上的企业。一、无形资产及其投资决策简述（一）无形资产的简述1.无形资产的概念无形资产是指企业拥有并控制的可辨认的非货币性资产，并且它不具有实物形态。它主要是用于商品或劳务的供应及