无形资产是国有资产的重要组成部分，与有形资产相比有其显著的特点。它不具备实体形态，是现代经济发展的产物，是衡量企业技术进步的重要尺度之一。本文针对当前对国有无形资产意识淡薄，重视不够，法规、制度不完善等问题，提出加强无形资产管理，维护国有资产正当权益的一些观点和意见。 Intangible assets are an important part of the state-owned assets and have obvious features compared with the tangible assets. It does not have the physical form, is the product of the development of modern economy, is one of the important measure of technological progress in enterprises. In view of the current lack of awareness of state-owned intangible assets, inadequate attention, laws and regulations, the system is not perfect and other issues, put forward some suggestions to strengthen the management of intangible assets and safeguard the legitimate rights and interests of state-owned assets.