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全球经济化、贸易自由化使得市场的控制手段发生了重大变化,无形资产资源迅速发展,靠无形资产竞争并获取长期利润,已成为企业21世纪核心竞争力的主要动力源。然而,在我们现有的国企改制中,改制企业往往只重视对企业的有形资产如厂房、设备、原材料等资产的保护,却忽视了无形资产的存在。从企业成立、运营到改制,无形资产的不记、漏记、低评现象充斥着整个过程,从而减少了国有资产的价值,导致国有资产的严重流失。出现这样的问题,主要有以下几方面的原因：
Global economy and trade liberalization have undergone major changes in the market control measures. The rapid development of intangible assets and the competition for intangible assets and long-term profits have become the major driving force for the core competitiveness of enterprises in the 21st century. However, in our existing reform of state-owned enterprises, the restructuring enterprises tend to focus only on the protection of the company’s physical assets such as plant, equipment, raw materials and other assets, but ignore the existence of intangible assets. From the founding and operation of enterprises to the restructuring and the omission, omission and undervaluation of intangible assets, the phenomenon is filled with the whole process, thereby reducing the value of state-owned assets and causing a serious loss of state-owned assets. The emergence of such problems, mainly in the following areas: