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随着科学技术的飞速发展,以品牌、专利、知识为代表的无形资产,对于企业的重要性与日俱增,因此,现在一家企业想要得到发展不仅仅取决于有形资产,而且更多是依靠人力资本、科技水平、自主创新能力、企业文化等无形资产方面的优势,无形资产将成为企业的一种核心竞争能力。国务院发布了《国家中长期科学和技术发展规划纲要(2006-2020年)》,在该文件中表示要增强自主创新能力,努力建设创新型国家,因此企业在认真贯彻的过程中,会越来越认识到无形资产的不可替代性。所以于任何一家企业来说,对无形资产进行分析评价是非常有必要的。
With the rapid development of science and technology, intangible assets represented by brands, patents and knowledge are becoming more and more important to enterprises. Therefore, a company wants to be developed now not only by tangible assets but also by human capital , Science and technology, independent innovation ability, corporate culture and other intangible assets, intangible assets will become a kind of core competitiveness of enterprises. The State Council promulgated the “Outline of National Medium and Long-term Science and Technology Development Plan (2006-2020)”, in which it stated that it is necessary to enhance the capability of independent innovation and strive to build an innovative country. Therefore, in the course of earnest implementation, enterprises will come The more we recognize the irreplaceability of intangible assets. So in any business, the analysis and evaluation of intangible assets is very necessary.