Proceedings of the 9th Annual Meeting of Risk Analysis Council of China Association for Disaster Prevention (RAC 2020)

Research on the Optimization of Intangible Assets Dynamic Evaluation Index System in GEM

Authors
Linqiu Gu, Chengyi Pu
Corresponding Author
Chengyi Pu
Available Online 12 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210409.031How to use a DOI?
Keywords
Intangible assets, Valuation, Dynamic index model, Second-board Market
Abstract
With the rapid development of market economy and economic globalization, we have entered a new era of knowledge economy. In the process of economic development focusing on innovation, enterprises based on knowledge and technology are emerging, which makes the proportion of intangible assets rising. But at present, there is not a relatively complete valuation system for intangible assets, and the traditional valuation methods have different degrees of limitations and defects. Therefore, it is necessary to make a dynamic evaluation index of intangible assets in the current mainstream development mode driven by technological innovation. In this paper, the gem data from 2012 to 2019are selected as samples to analyze the intangible assets of enterprises. Based on the correlation coefficient method and chart analysis, the evaluation indexes of market recognition, enterprise innovation ability and sustainable development ability are selected. Then, according to the principal component analysis method, the weight of specific indicators is determined. Finally, the dynamic valuation index of intangible assets is constructed to optimize the current situation Some intangible assets evaluation index system also enriches the gem evaluation system.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Linqiu Gu
AU  - Chengyi Pu
PY  - 2021
DA  - 2021/04/12
TI  - Research on the Optimization of Intangible Assets Dynamic Evaluation Index System in GEM
BT  - Proceedings of the 9th Annual Meeting of Risk Analysis Council of China Association for Disaster Prevention (RAC 2020)
PB  - Atlantis Press
SP  - 197
EP  - 204
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210409.031
DO  - https://doi.org/10.2991/aebmr.k.210409.031
ID  - Gu2021
ER  -