近几年来,随着改革开放的不断深入,内外经济环境客观上要求我国尽快确认无形资产的存在和法律地位。正因如此,1982年8月我国制定了《商标法》,并于1983年3月开始实施;1984年3月又公布了《专利法》;最近又通过了我国的《版权法》。所有这些都说明,无形资产做为企业的一项财产,开始在企业存在并受到法律保护,因此, In recent years, with the continuous deepening of reform and opening up, the domestic and foreign economic environment has objectively required China to confirm the existence and legal status of intangible assets as soon as possible. For this reason, in August 1982, China formulated the “Trademark Law” and began to implement it in March 1983. In March 1984, it also announced the “Patent Law.” Recently, it passed our country’s “Copyright Law.” All of this shows that intangible assets are a property of a company that begins to exist in the company and are protected by law. Therefore,