Abstract
Abstract: The high-tech enterprise is a kind of economic entity undertaking one or more high-tech products’ research and development, commodity transformation and manufacture. The high-tech enterprise intangible assets contain patents right, trade mark, no-patent technology, computer software, goodwill, information intergradations system, innovative human resource capital, and the intangible assets in high-tech enterprise has its particularity. Through analysis, according to the intangible assets’ characteristics, this article put emphasis on the nature, classification, recognition and measurement of intangible assets, and provides the choice of recognition, measurement, and subsequent measurement, especially in high-tech enterprise research and development, the measurement of the purchased intangible assets outside. Key words: high-tech enterprise; intangible assets; recognition, measurement The research was sponsored by Taijin Universtity of Science & Technology science fund project; TUST(20070306)
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