摘要:无形资产是指企业拥有或控制的没有实物形态的，可辨认的，与该无形资产有关的经济利益很有可能流入企业的，成本可以能够可靠计量的非货币型金融资产。

　　　随着经济的进步，世界的发展，企业有形资产之间的竞争已经越来越不能满足市场竞争的需求了，无形资产开始成为了企业之间的竞争的关键。在这样的前提下，无形资产的管理变得尤为的重要。只有加强了对无形资产的管理才能更好的提成企业的核心竞争力，才能使企业做大、做强。所以，加强无形资产的管理不仅仅是满足市场竞争的需要，也是加快经济发展，促进社会进步的关键所在。

　　　本文将从四个方面来对无形资产的管理问题进行阐述：1、无形资产及无形资产管理概述；2、企业无形资产管理的现状及成因分析；3、结合具体企业无形资产管理案例调查分析；4、现有的无形资产管理方法提供建议。5、总结

关键词：无形资产  管理   研究

ABSTRACT:An intangible asset is an enterprise owned or controlled without physical, identifiable with the intangible asset is probable that the economic benefits flow to the enterprise, the cost can be reliably measured are not monetary financial assets.

　　　With economic progress, the development of the world, the competition between enterprises tangible assets has become increasingly unable to meet the needs of market competition, and intangible assets became a crucial competition among enterprises. In this context, the management of intangible assets has become particularly important. Only by strengthening the management of the intangible assets of the commission in order to better the company's core competitiveness in order to make the business bigger and stronger. Therefore, to strengthen the management of intangible assets is not only to meet the needs of market competition, but also to accelerate economic development, promote social progress is the key.

　　　This article from four aspects concerning the management of intangible assets described: 1.intangible assets and intangible assets management overview; 2.enterprises management situation and cause analysis; 3.combined with specific Enterprises Management case study analysis; 4.existing intangible assets management advice;5.Summary

Keywords：Intangible assets; management;research