一、前言随着知识经济时代的迅猛发展,企业产品中渗透的科学技术知识的含量越来越大,为了保护这些技术成果,产生了无形资产的法律概念即工业产权,它实质是现代科技发展与商品经济制度结合的产物。投资者进行投资决策需要大量相关并可靠的财务信息,无形 I. Preface With the rapid development of the era of knowledge-based economy, the content of scientific and technological knowledge infiltrated into enterprises’ products has become increasingly large. In order to protect these technological achievements, the legal concept of intangible assets, that is, industrial property rights, has emerged. Its essence is the development of modern science and technology Products combined with the system of commodity economy. Investors need a large number of relevant and reliable financial information to make investment decisions, invisible