随着社会主义市场经济竞争的加剧，知识经济的到来，人们尤其是各个市场主体在经营运作中越发感到知识的魄力和作用，更加重视企业赖以生存和发展的基础──无形资产的存在。于是，便把无形资产的开发、使用、管理和保护工作纳入企业规范化管理上作的范围，并凭借自己拥有的无 With the intensification of competition in the socialist market economy and the advent of a knowledge economy, people, especially the market players, increasingly feel the dynamism and role of knowledge in their operations, and pay more attention to the existence of intangible assets, the foundation on which the company depends to survive and develop. As a result, the development, use, management, and protection of intangible assets were included in the scope of enterprise standardization management, and by virtue of their own