中国创业板上市公司无形资产年度研究报告（2021-2022）

　　本书面向数字政府建设中对政务数据要素高效率流通利用需求，系统介绍下一代数字政府大数据平台的基础理论、核心架构、关键技术和产业实践，向业界展示下一代数字政府平台的新理念、新技术、新平台及其产业实践。以下一代数字政府平台为核心，重塑数字政府技术体系，推动数字政府建设建构更加具有科学性、规范性的技术体系，实现数字技术的综合系统运用与政府治理现代化制度规则体系创新重塑，为数字政府的研究者、技术工程人员和产业实践者提供具有中国之治视角与全球视野的解决方案，不断把我国数字政府建设推向新阶段

　　文豪，清华大学计算机系本硕博，高级工程师现任中移系统集成有限公司副总经理，中移（雄安）产业研究院副总经理，中国移动数字政府及数字经济首席专家，中国移动技术委员会专家组成员，中国移动5G新型智慧城市联盟理事长，具有20余年丰富的信息化从业经验，长期专注于数字政府及移动通信领域研究，主导中国移动数字政府、智慧城市产品体系规划，作为项目负责人主持4项国家级及2项省部级重点项目作为中国移动数字政府领域总负责人，全面主导中国移动各省市数字政府项目的规划设计、产品研发、项目交付实施工作，统筹落地国内首个省市县三级一体化的数字政府建设，具有丰富的管理和实践经验

报告一 创业板 2021—2022 年发展回顾 ·······················································.001
一、2021—2022 年创业板市场整体概况 ·····················································.001
二、创业板市场规模及结构 ·····································································.002
三、创业板市场主要指标与经营业绩变化 ··················································.005
四、创业板市场行情变化 ········································································.008
五、新增创业板市场规则 ········································································.009
报告二 2022 年创业板上市公司无形资产账面价值分析
——基于创业板上市公司财务报表和报表附注 ········································011
一、基于招股说明书的创业板新上市公司无形资产账面价值分析 ······················011
二、基于年度报告的创业板上市公司无形资产账面价值变化 ··························.013
三、研究结论 ·······················································································.018
报告三 创业板上市公司技术类无形资产研究 ··················································.019
一、概念界定 ·······················································································.019
二、基于招股说明书的技术类无形资产披露情况 ·········································.021
三、基于年报的技术类无形资产披露情况 ··················································.032
四、结论与小结 ····················································································.042
报告四 创业板上市公司市场类无形资产研究 ··················································.044
一、概念界定 ·······················································································.044
二、基于招股说明书的市场类无形资产披露情况 ·········································.045
三、基于年报的市场类无形资产披露情况 ··················································.053
四、研究结论 ·······················································································.059
VIII
报告五 创业板上市公司人力资源类无形资产研究 ············································.060
一、概念界定 ·······················································································.060
二、基于招股说明书的人力资源类无形资产披露情况 ···································.061
三、基于年报的人力资源类无形资产披露情况 ············································.065
四、结论 ·····························································································.093
报告六 创业板上市公司资质研究··································································.095
一、概念界定 ·······················································································.095
二、基于招股说明书的资质无形资产披露情况 ············································.097
三、基于年报的资质类无形资产披露情况 ··················································.104
四、结论 ·······························································································115
报告七 创业板上市公司无形资产投入研究 ·······················································116
一、概念界定 ·························································································116
二、基于年报的无形资产投入披露情况 ·······················································119
三、研究结论 ·······················································································.127
报告八 创业板机械设备仪表行业无形资产研究 ···············································.130
一、行业概况 ·······················································································.130
二、行业无形资产规模 ···········································································.133
三、基于无形资产竞争矩阵的行业无形资产竞争分析 ···································.136
四、案例分析 ·······················································································.139
报告九 创业板软件、信息技术服务行业无形资产研究 ······································.143
一、行业概况 ·······················································································.143
二、行业无形资产规模 ···········································································.145
三、基于无形资产竞争矩阵的行业无形资产竞争分析 ···································.149
四、案例分析 ·······················································································.151
报告十 创业板计算机、通讯及电子行业无形资产研究 ······································.155
一、行业概况 ·······················································································.155
目 录
IX
二、行业无形资产规模 ···········································································.157
三、基于无形资产竞争矩阵的行业无形资产竞争分析 ···································.160
报告十一 创业板化学、橡胶、塑料行业无形资产研