在知识经济社会里,无形资产是提升企业核心竞争力的优势资源之一,对企业的发展至关重要,目前在无形资产的管理方面仍然存在许多不合理的现象,与有形资产相比,无形资产投资收益取得的时间很难准确预测,超额收益也存在不确定性。在工业经济时代,传统会计核算以有形资产为核心,而在无形资产占主导的知识经济时代,若仍以 In a knowledge-based economy, intangible assets are one of the superior resources for enhancing the core competitiveness of enterprises and are crucial to the development of enterprises. At present, there are still many unreasonable phenomena in the management of intangible assets. Compared with tangible assets, intangible assets are invisible Assets investment income is difficult to accurately predict the timing of the excess returns there are also uncertainties. In the era of industrial economy, traditional accounting as the core of tangible assets, and intangible assets dominated the era of knowledge-based economy, if still