江泽民同志指出：“知识经济、创新意识对于我们对世纪的发展至关重要。”资产投入无形化是知识经济的重要特征。因此，如何认识知识经济和无形资产的关系，如何分析我国无形资产的状况，如何适应知识经济的要求，加强无形资产监管和理论研究，成为发展我国知识经济所面临的重 Comrade Jiang Zemin pointed out: “Knowledge economy and innovation awareness are of great importance to our development of the century.” Intangible assets investment is an important feature of knowledge-based economy. Therefore, how to understand the relationship between knowledge-based economy and intangible assets, how to analyze the status of intangible assets in our country, how to adapt to the requirements of knowledge-based economy, strengthen the supervision and theoretical study of intangible assets,