摘要：21世紀是知識經濟時代，隨著科技和經濟的發展，越來越多的人認識到了無形資產在企業中的重要地位，無形資產已成為現在企業的核心資產之一。強大的科研力量和人才儲備作為企業的軟實力不斷加強了高新技術企業的競爭優勢的事實，更是表現了優良的無形資產的支持能推進高新技術企業的快速發展的真理。但我國現有企業對自身無形資產的管理還處在一個極低的水平，導致我國的企業的無形資產無法正確評估和嚴格管理，造成無形資產的流失。同時我國的無形資產評估系統起步較晚，企業會計準則中只明確規定了外購無形資產的核算制度，而自制的無形資產卻很難得到正確的核算，這也嚴重阻礙了無形資產的管理有效運行。本文從分析我國高新技術企業無形資產管理出現的一些問題出發，結合相關法律、法規，針對這些問題給出一些解決的建議。通過解決這些無形資產上管理的問題，企業的核心競爭力必將提高，發展的步伐將更加穩健。

關鍵詞：高新技術企業；核心資產；無形資產管理；問題及對策

Abstract：The 21st century is the era of knowledge economy, with the technological and economic development, more and more people recognize the importance of intangible assets in the enterprise status of intangible assets has become now one of the company's core assets. Strong scientific research strength and talent pool as the company continued to strengthen the soft power of the competitive advantage of high-tech enterprises fact, it is excellent performance of intangible assets can support the rapid development of high-tech enterprises to promote the truth. However, our existing business of their own management of intangible assets is still in a very low level, resulting in our company's intangible assets can not be properly assessed and strict management, resulting in loss of intangible assets. Meanwhile, China's intangible assets evaluation system started late, corporate accounting standards only clearly defined system of accounting for intangible assets purchased, and made ??it difficult to get right of intangible assets accounting, which is a serious impediment to effective management of intangible assets run. This high-tech enterprises in China from the analysis of the emergence of some intangible assets, management issues, combined with relevant laws, regulations, give some solutions to address these issues the proposal. By addressing these intangible assets on management issues, the core competitiveness of enterprises will increase the pace of development will be more robust.

Keywords: high-tech enterprises; core assets; intangible assets management; Problems and Solutions