Soft Finance: Research on the Investment Decision and Management Methods of Intangible Assets Based on Value Creation

Author: Mao Ning
Publisher:
Publish Date: 2005-05-01
Features: Research on the investment decision-making and management methods of intangible assets in value creation should start with the analysis of the corporate value network. By elaborating on the definition of intangible assets based on the value network and their interrelationships, this study explores the mechanisms of intangible assets in value creation, identifies the dynamic patterns of the formation and accumulation of various intangible assets, and proposes principles and approaches for the measurement and disclosure of intangible assets. It also constructs strategic planning and implementation methods for the investment management of intangible assets and suggests directions for further research. The structure of this book is arranged based on the above approach. Chapter 1 is the introduction, which clarifies the background, significance, objectives, and approach of the research; Chapter 2 elaborates on the relevant theories of corporate value creation; and Chapter 3 provides an in-depth analysis of the corporate value network, thereby laying the theoretical foundation for the study. The core of this research, Chapters 4 to 7, focus on the analysis of the value creation mechanisms of intangible assets. Chapters 4 and 5 conduct a static study of the value creation mechanisms of intangible assets, aiming to determine the basic types of intangible assets and the main driving factors in the corporate value creation process. They clarify the causal relationships and structural relationships among these value-driving factors and explore the different value creation models that may arise from different relationship structures. Chapters 6 and 7 conduct a dynamic study of the value conversion model of intangible assets, aiming to explore the connotations, levels, and value creation mechanisms of the mutual conversion of various capital elements, thereby providing a theoretical basis for promoting the effective conversion of capital elements within the capital network system. Based on the above research, Chapter 8 of this book elaborates on the principles and framework for the measurement and disclosure of intangible assets based on the value network. Chapter 9 explores the strategic planning of intangible asset investment management based on the value network, and Chapter 10 studies the specific implementation plans of the above strategic planning in important areas of intangible asset investment such as patentization investment, R&D investment, IT investment, relationship-specific investment, and reputation investment.