摘要：随着高新技术快速发展，科技与经济一体化的步伐日益加快， 科学技术已成为经济增长的主要推动力，无形资产在企业经营中的地位越来越重要，成为企业打造具有差异性的价值链、增强竞争优势、取得利益最大化的必要手段。无形资产被称为是企业的“幕后力量”并不亚于有形资产的“台前力量”，尤其是高科技企业的科学技术作为企业的无形资产在企业总资产中占有相当大的比重。然而通过前期的市场调研数据所知，高科技企业在无形资产的研发和管理方面存在诸多问题，致使无形资产的经济效果并不乐观，因此本文以高科技企业为主要研究对象，通过调研所获得的无形资产管理方面的数据，分析其在无形资产管理运用中存在问题的原因，提出符合高科技企业特点的问题防范与应对措施，为高科技企业的持续高速发展提供具有现实可行性的价值参考。

关键词 科技企业  无形资产  研发

Abstract：With the rapid development of high technology, science and technology and the accelerating pace of economic integration, science and technology have become a major driver of economic growth, intangible assets in the business is becoming more and more important as  to be a necessary means to build the value chain with a difference and enhance their competitive advantage, to obtain maximum benefits for companies. Intangible assets of the enterprise known as the "power behind the scenes" and no less than the tangible assets of the "stage power", especially high-tech enterprise of science and technology as the enterprise's intangible assets in total assets account for a large proportion. However, through the market research data I have known that there are many problems in the development and management of intangible assets of high-tech enterprises, and make the economic effects of intangible assets are not optimistic, so this text I will take high-tech enterprises as the main object of study, through the research data obtained about intangible assets management to analysis the cause of the problem about the management and utilization of intangible assets, to put up with the prevention and response measures which are meet the characteristics of high-tech enterprises, to provide a practical reference for the feasibility of the value for the sustained and rapid development of high-tech enterprises. 

Keywords：High-tech enterprises  Intangible assets  Research and development

　　　据有关数据表明，西方发达国家企业的无形资产占总资产的比重达35%，高新技术企业则达60%-70%，在高新技术企业之间，竞争的焦点不再仅是有形资产，更重要的是无形资产，无形资产的多样性和质量高低是企业在激烈的竞争环境中能否获胜的关键因素。然而通过前期的市场调研数据所知，我国高科技企业在无形资产的研发和管理方面存在诸多问题，致使无形资产的经济效果并不乐观，因此本文以高科技企业为主要研究对象，通过调研所获得的无形资产管理方面的数据，分析其在无形资产管理运用中存在问题的原因，提出符合高科技企业特点的问题防范与应对措施，为高科技企业的持续高速发展提供具有现实可行性的价值参考。