21世纪是知识经济、信息技术飞速发展和全球经济一体化的时代。知识经济的特点表明,知识资源已逐渐成为企业生存和发展的第一要素,企业的资产结构也将随着知识资源的扩大而发生改变,工业经济下 The 21st century is an era of knowledge economy, rapid development of information technology and global economic integration. The characteristics of knowledge economy show that the knowledge resources have gradually become the first element of the survival and development of enterprises, and the asset structure of enterprises will also change with the expansion of knowledge resources. Under the industrial economy