随着知识经济时代的到来,科学技术成为极其重要的经济资源,而无形资产是一项融经济、技术、科技、法律于一体的重要而又特殊的经济资源。对无形资产的研究、开发、利用、保护、管理也越来越受到人们的重视。在高科技企业中,无形资产占总资产的比重日益提高。如何加强对无形资产 With the advent of the era of knowledge economy, science and technology have become extremely important economic resources. Intangible assets are an important and special economic resource integrating economy, technology, science and technology and law. More and more attention has been paid to the research, development, utilization, protection and management of intangible assets. In high-tech enterprises, the proportion of intangible assets in total assets is increasing. How to strengthen the intangible assets