摘要:無形資產是指企業擁有或控制的沒有實物形態的，可辨認的，與該無形資產有關的經濟利益很有可能流入企業的，成本可以能夠可靠計量的非貨幣型金融資產。

　　　隨著經濟的進步，世界的發展，企業有形資產之間的競爭已經越來越不能滿足市場競爭的需求了，無形資產開始成為了企業之間的競爭的關鍵。在這樣的前提下，無形資產的管理變得尤為的重要。只有加強了對無形資產的管理才能更好的提成企業的核心競爭力，才能使企業做大、做強。所以，加強無形資產的管理不僅僅是滿足市場競爭的需要，也是加快經濟發展，促進社會進步的關鍵所在。

　　　本文將從四個方面來對無形資產的管理問題進行闡述：1、無形資產及無形資產管理概述；2、企業無形資產管理的現狀及成因分析；3、結合具體企業無形資產管理案例調查分析；4、現有的無形資產管理方法提供建議。5、總結

關鍵詞：無形資產  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