一、我国无形资产的现状1.无形资产总体规模过小。根据我国2001年上市公司的会计报表统计数据显示,沪深两市1133家A股上市公司无形资产净额合计为623.3亿元,占总资产的比例仅为2.3%。而在西方发达国家,很多企业无形资产占总资产的比例达到了50%～60%,而且仍呈上升趋势。我国几 I. Status of intangible assets in China 1. The overall size of intangible assets is too small. According to the statistical data of the accounting statements of listed companies in China in 2001, the net amount of intangible assets of 1133 A-share listed companies in Shanghai and Shenzhen totaled 62.33 billion yuan, accounting for only 2.3% of the total assets. In developed countries in the West, many enterprises accounted for 50% to 60% of the total assets of intangible assets, but still upward trend. My country a few