摘要
无形资产是企业的一项综合性资源，企业人、财、物的管理能力、科学技术的开发能力、国际国内市场的经营能力均可通过无形资产体现出来。当代世界上取得成功的跨国公司无一例外不是与他们拥有大量的专利、专有技术、驰名商标、销售网络等无形资产有关。随着科学技术的发展和知识经济时代的到来，以知识形态为主的无形资产在企业生产经营中的作用越来越引起人们的重视。本文对企业无形资产的类别和特征入手，分析我国企业无形资产的现实意义，然后分析我国无形资产评估过程中存在的问题，提出对应的策略。
关键词：无形资产 资源 价值
Abstract
Intangible assets is a comprehensive resource, business person, money, content management, science and technology development capability, operational ability in international or domestic market by intangible assets reflected. Contemporary world successful multinational companies without exception not and they have a large number of patents, proprietary technology, famous brand, sales network and other intangible assets related to. With the development of science and technology and the arrival of knowledge economy era, knowledge form of intangible assets in the enterprise production and management of people pay more attention to the functions. In this paper, the category of intangible assets of enterprises and the characteristic, analyzed our country enterprise intangible assets practical significance, and analysis of the intangible assets evaluation process in the problem of existence, put forward corresponding strategy.
Key words: intangible asset and resource value
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