intangible adj. 1.觸摸不到的,無實體的,無形的。 2.不可捉摸的,難以確定的,模糊的。 intangible value 無形價值。 An intangible asset 無形財產(chǎn)。 Intangible ideas 難以明白的概念。 n. 無形的東西,不可捉摸的東西。 n. -bility ,-bly adv.
One hand , it requires us to fasten the community education development , the other hand . it also reminds us that community education is not a seperate system ; its development needs social resources in communities which contain tangible resources such as material resources , financial resources and manpower resources and intangible resources such as managing organization resources and cultural resources . however , development of community education in our country is just on the beginning period . development and utility of social resources still have a contradiction . it is that supply of social resources is less than requisition while some social resources are spare and waste 這一方面要求我們加快社區(qū)教育建設(shè)的步伐,另一方面也提醒我們:社區(qū)教育不是一個孤立的系統(tǒng),它的發(fā)展需要借助于社區(qū)內(nèi)部物力的、財力的、人力的等等有形資源以及管理的、組織的、文化的等等無形資源的力量;我國社區(qū)教育的發(fā)展還處于初級階段,在社會資源的開發(fā)利用上還存在資源供不應(yīng)求和資源閑置浪費的矛盾,急需建立新的資源開發(fā)利用戰(zhàn)略,以為社區(qū)教育服務(wù)。
So , under the environment of knowledge economy , it is so urgent to revalue the intangible resources , to reform the corporation measure and to disclose the information about corporations ’ intangible capitals to those relevant information receivers as well as to realize the gap between our country and foreign countries in the field of running the intangible resources , to find and analyze them and to find out the right way to make full use of them 因此,在知識經(jīng)濟條件下,重新認識無形資源的價值,變革核算方法,盡可能的向信息相關(guān)者披露企業(yè)無形資源的信息,正確認識我們在運作無形資源方面的差距并分析原因,找到充分利用無形資源的途徑,已是當(dāng)務(wù)之急。文章第一章通過對知識經(jīng)濟概念和特征的描述,反映出知識經(jīng)濟對無形資產(chǎn)的影響。
Its main purpose is to serve the international business and occupation of the local market . on the other hand , the competitive advantage of multinational enterprises in services are derived from intangible resources including trademarks , goodwill , proprietary information , technology of services , management capacity and so on . the creating and maintaining of intangible resources needs a more secure external environment 這是因為,一方面,服務(wù)業(yè)跨國公司對國際市場的依賴程度更高,其進行國際經(jīng)營的主要目的就是服務(wù)和占領(lǐng)當(dāng)?shù)厥袌?另一方面,服務(wù)業(yè)跨國公司的競爭優(yōu)勢更多的來源于商標(biāo)、商譽、專有信息、服務(wù)技術(shù)、管理能力等無形資源,無形資源的獲得和保持需要一個更加安全的外部環(huán)境。
The development of knowledge economy has reflected the significant position of intangible resources only does the level of industry age that reflects the obvious existing defects of narrow extent of identification , too - conserved calculation and relatively little disclosure , etc . the light consciousness of corporations to operate the intangible resources , incapability of operation become the bottleneck against improvement of corporations 知識經(jīng)濟的發(fā)展,凸現(xiàn)無形資源在經(jīng)濟發(fā)展中舉足輕重的地位。我國對于無形資源的重視程度還遠遠不夠,在會計核算中停留于工業(yè)經(jīng)濟時代對無形資產(chǎn)的核算,表現(xiàn)出確認范圍狹窄、計量過于保守、披露不充分等缺陷,企業(yè)運營無形資源的意識淡薄,運營能力差,形成企業(yè)提升核心競爭力的瓶頸之一。
( 2 ) according to the results of the empirical research and some real problems brought out in practice , we firstly put forward a proposal that we should improve post - merger performance from two important factors , including post - merger integration on the tangible resources and intangible resources of enterprises and how to set up a favorable external supporting environment , which will provide managers a new angle and method 0針對實證研究的結(jié)果和我國企業(yè)在并購活動中出現(xiàn)的現(xiàn)實問題,提出了從內(nèi)外兩方面來研究如何促進企業(yè)井購績效的提高。這兩個方面分別是針對并購企業(yè)內(nèi)部有形資源與無形資源重新配置的整合管理、以及針對促進并購績效提高的外部支撐環(huán)境建設(shè)。
Based on these theories , and considering the conditions of the new economy in which the economy integration of the whole world and information technology develop rapidly , this article will extend the range of m & a effects , studying the m & a effects of intangible resource allocation , a new way in affecting the technology progress and the promotion of economic growth 在已有的理論基礎(chǔ)上,本文將結(jié)合全球經(jīng)濟一體化、信息技術(shù)迅速發(fā)展的新經(jīng)濟條件,對并購效應(yīng)的范圍進行拓展,研究并購對無形資源的配置效應(yīng)和對技術(shù)進步新的作用方式以及對經(jīng)濟增長的影響。