在我国,随着科技创新的不断深入,企业资产的科技含量正在发生着质的变革和飞跃,传统的工业经济时代正在向知识经济时代演进。在此经济大环境下,以知识产权和特有资源为内涵的无形资产在企业的经营和发展中越来越发挥出举足轻重的作用和影响,同时,伴随着企业间的资本和资产重组, In our country, with the continuous deepening of scientific and technological innovation, the scientific and technological content of corporate assets is undergoing qualitative changes and leaps. The traditional industrial economy era is evolving to the era of knowledge-based economy. In this economic environment, the intangible assets with intellectual property rights and unique resources are playing more and more important roles and influences in the operation and development of enterprises. At the same time, along with the reorganization of capital and assets among enterprises,