介绍了无形资产的概念、内容和特征,分析了无形资产在实际管理中存在的问题和不足,阐述了重矿企业要生存、发展,提高综合竞争力,就必须建立的一整套科学、系统、规范的无形资产管理制度,不断开发、研制、创造出新的无形资产,为重矿企业用无形资产占领、开拓市场,走向世界打下良好基础。 This paper introduces the concept, content and characteristics of intangible assets, analyzes the problems and deficiencies in the actual management of intangible assets, elaborates on a set of scientific, systematic and comprehensive measures that must be set up to survive, develop and improve the comprehensive competitiveness of the heavy mining enterprises, Standardize the management system of intangible assets, and constantly develop, develop, create a new intangible assets, for heavy mineral enterprises to occupy the intangible assets, develop new markets, to the world and lay a good foundation.