无形资产这一在１３世纪就己被人们所认识的资产形态，正在现实生活中扮演着越来越重要的角色。在数量上，近３０年人类的各种发明比过去２０００年的总和还要多，预计到２０１０年则比现在又超出３～４倍。１９９５年美国就有许多企业无形资产比重己高达５０％～６０％。１９ Intangible assets, an asset pattern that has been recognized in the 13th century, is playing an increasingly important role in real life. In quantity, the number of inventions of mankind in the past 30 years has exceeded the total sum of the past 2,000 years, and it is estimated that by 2010, it will exceed 3 to 4 times of the present. In 1995 there were many enterprises in the United States, the proportion of intangible assets has been as high as 50% to 60%. 19