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近年来,国家先后颁布了专利法、商标法、土地管理法、著作权法,国务院和地方各级政府也相应的发布了不少条例、办法,使我国无形资产的管理制度日趋完善。国有企业如果不把无形资产作为资产看待,处置不当,会造成国家资产流失,甚至给生产经营带来严重后果。随着我国社会主义市场经济的不断完善,国际、国内市场的有效开发,企业的生存发展在很大程度上需依赖于无形资产的积累和更新,无形资产的管理已成为企业、特别是大中型企业的一个重要课题。
In recent years, the country has successively enacted the Patent Law, the Trademark Law, the Land Management Law, and the Copyright Law. The State Council and local governments at various levels have also issued a number of regulations and measures accordingly, which has led to an increasingly perfect management system for intangible assets in China. If state-owned enterprises do not regard intangible assets as assets and handle them improperly, it will cause the loss of state assets and even bring serious consequences to production and operation. With the continuous improvement of China’s socialist market economy and the effective development of international and domestic markets, the survival and development of enterprises depends to a large extent on the accumulation and renewal of intangible assets. The management of intangible assets has become an enterprise, especially large and medium-sized. An important issue for the company.