目录摘要.....................................................................................................................................1前言.....................................................................................................................................21.承光公司简介..................................................................................................................21.1承光公司简介......................................................................................................21.2承光公司无形资产管理现状..............................................................................42.承光公司在无形资产管理方面存在的问题..................................................................42.1没有重视无形资产的审计..................................................................................42.2无形资产价值难以确定......................................................................................42.2.1无形资产总体规模过小............................................................................52.2.2无形资产结构不合理................................................................................52.2.3无形资产经营管理不善............................................................................52.3审计人员缺乏专业胜任能力和职业谨慎能力....................................................63.承光公司在无形资产管理的优化方案..........................................................................63.1重视无形资产审计...............................................................................................63.2执行针对性测试程序..........................................................................................73.3确定无形资产评估价值......................................................................................73.4提高审计人员素质..............................................................................................7结束语.................................................................................................................................7参考文献.............................................................................................