摘要：21世纪是知识经济时代，随着科技和经济的发展，越来越多的人认识到了无形资产在企业中的重要地位，无形资产已成为现在企业的核心资产之一。强大的科研力量和人才储备作为企业的软实力不断加强了高新技术企业的竞争优势的事实，更是表现了优良的无形资产的支持能推进高新技术企业的快速发展的真理。但我国现有企业对自身无形资产的管理还处在一个极低的水平，导致我国的企业的无形资产无法正确评估和严格管理，造成无形资产的流失。同时我国的无形资产评估系统起步较晚，企业会计准则中只明确规定了外购无形资产的核算制度，而自制的无形资产却很难得到正确的核算，这也严重阻碍了无形资产的管理有效运行。本文从分析我国高新技术企业无形资产管理出现的一些问题出发，结合相关法律、法规，针对这些问题给出一些解决的建议。通过解决这些无形资产上管理的问题，企业的核心竞争力必将提高，发展的步伐将更加稳健。
关键词：高新技术企业；核心资产；无形资产管理；问题及对策
Abstract：The 21st century is the era of knowledge economy, with the technological and economic development, more and more people recognize the importance of intangible assets in the enterprise status of intangible assets has become now one of the company's core assets. Strong scientific research strength and talent pool as the company continued to strengthen the soft power of the competitive advantage of high-tech enterprises fact, it is excellent performance of intangible assets can support the rapid development of high-tech enterprises to promote the truth. However, our existing business of their own management of intangible assets is still in a very low level, resulting in our company's intangible assets can not be properly assessed and strict management, resulting in loss of intangible assets. Meanwhile, China's intangible assets evaluation system started late, corporate accounting standards only clearly defined system of accounting for intangible assets purchased, and made it difficult to get right of intangible assets accounting, which is a serious impediment to effective management of intangible assets run. This high-tech enterprises in China from the analysis of the emergence of some intangible assets, management issues, combined with relevant laws, regulations, give some solutions to address these issues the proposal. By addressing these intangible assets on management issues, the core competitiveness of enterprises will increase the pace of development will be more robust.
Keywords: high-tech enterprises; core assets; intangible assets management; Problems and Solutions
