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

这项研究的目的是提出一个识别和评估无形资产的综合框架。特别是，衡量无形资产的价值是本研究的一个中心主题。衡量无形资产的价值实际上是评估这些资产与公司战略的紧密程度。在这项研究中，我研究了一些将这些无形资产与价值衡量标准联系在一起的研究。研究表明，品牌价值和智力人力资本的估值与无形资产显著相关。我发现了衡量无形资产的新方法，从而找到了提高无形资产价值的新方法。研究智力资产会计的形成条件，将对企业管理产生重大影响。应该清楚的是，无形资产是强制性的，以提高公司的价值。我建议，在这项研究被会计协会接受之前，还需要更多的经验数据。

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.