知识产权是指对智力劳动成果所享有的占有、使用、处分和收益的权利。在知识经济时代,知识产权已经成为国家和企业建立核心竞争力的重要因素之一。十六届五中全会以来,国家和企业都在积极研究和实施知识产权战略;2006年,新《公司法》取消了无形资产不能超过公司注册资本20%的限制,允许达到90%以上,十 Intellectual property refers to the right to possess, use, dispose of and profit from intellectual labor. In the era of knowledge economy, intellectual property has become one of the important factors for the core competitiveness of the state and enterprises. Since the Fifth Plenary Session of the 16th CPC Central Committee, countries and enterprises are actively studying and implementing intellectual property strategies. In 2006, the new Company Law canceled the restriction that intangible assets should not exceed 20% of the registered capital of the company and allowed more than 90%