一、建立健全无形资产评估管理体系的必要性随着社会主义市场经济体制的逐步建立,特别是知识经济时代的到来,迫切需要建立适合我国国情的无形资产评估制度。而在目前国有资产大量流失的情况下,重视无形资产评估工作,建立一套符合经济发展实际的无形资产评估理论和操作体系就更 I. The Necessity of Establishing and Perfecting the Intangible Assets Evaluation Management System With the gradual establishment of the socialist market economic system, especially the arrival of the era of knowledge economy, it is urgent to establish an intangible assets assessment system that suits China’s national conditions. In the current situation of large-scale loss of state-owned assets, attention is paid to the assessment of intangible assets and a set of intangible assets assessment theories and operating systems that are in line with the actual economic development will be established.