高新技术企业无形资产评估存在的问题及改进措施摘要高新技术企业是通过生产高科技产品，运用高新技术来营业并以此来获得经济来源的企业。伴随着经济的上涨，一个个国家有了越来越深的联系，国家之间的竞争也越来越强烈。在如此严峻的形势面前，我国的市场也开始激烈碰撞，有越来越多的高新技术企业冒出了头，且技术一类的资产在企业的总资产中所拥有的份量变得庞大，为了发展并扩大企业，在市场中不会被淘汰，高新技术企业需要研发或获得更多的无形资产来在市场中站住脚跟。高新技术企业的无形资产是扩大市场活动利润的基础所在，但是谈到我国现在高新技术企业的发展来看，我国的高新技术企业正处于发展期间，会存在在各种各样的问题，例如理论不足，不能很好的评估无形资产等。本文会针对以上问题进行探讨，针对存在的问题提出改进的措施，使其可以更真实地反映企业的实际价值，以便利于管理者和信息使用者做出正确的决策。[关键词]高新技术企业；无形资产；评估ProblemsintheEvaluationofIntangibleassetsofHigh-techenterprisesandImprovementmeasuresABSTRACTHigh-techenterprisesareenterprisesthatproducehigh-techproductsandusehigh-techtooperateandobtaineconomicresources.Alongwiththeeconomicrise,countrieshavebecomemoreandmoreconnected,andcompetitionbetweencountrieshasbecomestronger.Inthefaceofsuchagrimsituation,China’smarkethasalsobeguntocollide,andmoreandmorehigh-techenterpriseshaveemerged,andtheassetsoftechnologyandothertypeshavebecomehugeinthetotalassetsofenterprises.Developandexpandenterprises,willnotbeeliminatedinthemarket,high-techenterprisesneedtodeveloporobtainmoreintangibleassetstostandinthemarket.Theintangibleassetsofhigh-techenterprisesarethebasisforexpandingtheprofitofmarketactivities.However,whenitcomestothedevelopmentofhigh-techenterprisesinChina,China’shigh-techenterprisesareintheprocessofdevelopmentandwillexistinvariousproblems,suchastheory.Insufficient,cannotbeagoodassessmentofintangibleassets.Thisarticlewilldiscusstheaboveissues,proposeimprovementstotheexistingproblems,sothatitcanmorerealisticallyreflecttheactualvalueoftheenterprise,inordertofacilitatemanagersandinformationuserstomaketherightdecisions.[Keywords]high-techenterprises;Intangibleassets;Evaluation目录一、高新技术企业无形资产评估概述.................................................6（一）高新技术企业无形资产.........................................................61.无形资产的概念........................................................................................................................62.无形资产的特点........................................................................................................................63.高新技术企业的界定................................................................................................................74.高新技术企业无形资产的概念.................................................................................................85.高新技术企业无形资产的特点................................................................................................86.高新技术企业无形资产的构成................................................................................................9（二）高新技术企业无形资产评估.......................................................................................................101.高新技术企业无形资产评估特点...........................................................................................102.高新技术企业无形资产评估原则.........................................................
