作为外商投资财产的一种形式，以无形资产作价投资的项目在近年来的三资企业中的比例迅速增加，先进的技术、专利、著名的品牌、商标等无形资产的引入，给三资企业的发展壮大带来了新的活力，对外向型经济的健康发展起到积极的作用。随着无形资产投资项目的增加，对外商投入的 As a form of foreign investment property, the proportion of projects invested in intangible assets as price-investing projects has rapidly increased in recent years. The introduction of intangible assets such as advanced technology, patents, famous brands, and trademarks has given rise to foreign-funded enterprises. The development and expansion have brought new vitality and played an active role in the healthy development of the foreign-oriented economy. With the increase of intangible assets investment projects, foreign investment