一、概念的更新问题 “无形资产”的概念是随着商品经济发展而不断更新的。我国由于商品经济发展晚,建国后又经历四十余年计划经济模式的指导与实践,对无形资产这一发达市场经济国家的价值概念是陌生的,改革开放前更视为“禁区”。自邓小平同志倡导的“科学技术是第一生产力”后,加上引进发达国家的先进科学技术和现代化管理方法,十五年来才使我国国民经济发展之快,国力的增强,已成为举世瞩目的事实,西方未来学家预测二十一世界纪将是亚洲的世纪、中国的世纪。不管这些学者的动机是什么,但说明一个事实,我国与发达国家的差距正在缩小。关键在于我们努力把经济工作搞上去,这就是向改革开放的深度与广度进军,即把我国市场经济推向国际化大市场轨道上去运转。要做到这一点,有许多东西逼着我们 First, the concept of updating issues The concept of “intangible assets” is constantly updated with the development of commodity economy. Because of the late development of the commodity economy in China, the country has experienced more than 40 years of guidance and practice in the planned economic model. It is unfamiliar with the concept of value of intangible assets, a developed market economy, and is considered as a “forbidden zone” before the reform and opening up. Since Comrade Deng Xiaoping advocated “science and technology are the primary productive forces,” coupled with the introduction of developed countries’ advanced science and technology and modern management methods, it has only accelerated the development of China’s national economy and strengthened its national strength for more than 15 years. In fact, Western futurists predict that the 21st century will be the century of Asia and the century of China. Regardless of the motivation of these scholars, but to illustrate the fact that the gap between China and the developed countries is narrowing. The key lies in our efforts to engage in economic work. This is to enter the depth and breadth of reform and opening up, that is, to push China’s market economy to operate on the internationalized market. To do this, there are many things that force us