知识经济时代的一个显著特点就是企业资产从有形化向无形化方向发展。这必然导致对知识资本的大量投资,而这一举动又促使企业资产结构发生改变,即无形资产的比例日趋上升。无形资产既能为企业带来巨大的经济效益,又是对外投资的重要方式。我国财政部于2006年2月15日正式发布了新会计准则,并要求上市公司于2007年1月1日起率先执行,中央国有企业于2008年年底之前 A notable feature of the era of knowledge economy is the development of corporate assets from tangible to intangible. This will inevitably lead to a large investment in knowledge-based capital, and this move will prompt changes in the corporate asset structure, that is, the proportion of intangible assets is on the rise. Intangible assets both for the enterprise to bring huge economic benefits, but also an important way of foreign investment. China’s Ministry of Finance formally released the new accounting standards on February 15, 2006 and required the listed companies to take the lead on January 1, 2007. Prior to the end of 2008, the central state-owned enterprises