A Theoretical and Empirical Research on Designing Strategic Evaluation System by the Non-financial Indicator

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The purpose of this study is to present a comprehensive framework for identifying and valuing intangible assets. Particularly, measuring the value of intangible assets is a central theme of this study. Measuring the value of intangible assets is really about estimating how closely aligned those assets are to the company's strategy.In this study, I examined some research that ties those intangible assets to a measure of value. And this study shows that estimates of brand value and intellectual human capital are significantly related to intangible assets. I have found new methods to measure-and consequently new methods to enhance the value of- their intangible assets.This study of the condition under which intellectual assets accounting are formed will have considerable impact on corporate management. It should be clear that the intangible asset is mandatory in order to enhance the value of company.I would suggest that much more empirical data will need to be forthcoming before this study is accepted by the Accounting Association.