无形资产是指不具有实物形态,但却能被所有者占有,使用,并在生产经营过程中持续产生经济效益的一切经济资源。它包括商标权、专利权、著作权、非专利技术、商誉、服务标志、土地使用权等。无形资产是随着市场经济的出现而产生的,并在市场经济中发挥重要作用。企业要置身于市场经济中,要建立现代企业制度,如不重视无形资产的利用、开发和科学系统的管理,对企业整体效益的形成及企业的长远的发展是极为不利的。因此,研究如何用无形资产增值、增效已是国有企业面临的重要课题。 Intangible assets refer to all economic resources that do not have a physical form but can be owned and used by the owner and continue to generate economic benefits in the course of production and management. It includes trademark rights, patent rights, copyrights, non-patented technologies, goodwill, service marks, land use rights, etc. Intangible assets are created with the emergence of a market economy and play an important role in the market economy. Enterprises must place themselves in the market economy, and they must establish a modern enterprise system. If they do not attach importance to the utilization, development, and management of scientific systems, they are extremely unfavorable to the formation of overall corporate benefits and the long-term development of enterprises. Therefore, studying how to use intangible assets to increase value and increase efficiency is an important issue facing state-owned enterprises.