In 1993, the General Principles of Corporate Finance "and" Enterprise Accounting Standards "initial intangible assets more authoritative definition, but there are still implementation of inconsistency in the implementation process, the lack of systematic and normative issues. 2008, the basic norms of the Ministry of Finance and other five ministries jointly issued the "internal control" the definition of intangible assets owned or controlled no physical shape can be identified non-monetary assets, usually including patents, non-patent technology, trademark, concessions, land use rights, management processes basic including intangible assets, acquisition, acceptance and implementation of the ownership, personal use or authorize other units to use, protection, security, technology upgrades and replacement, disposal and transfer of the transfer link. Internal control basic norms of the first implementation of a listed company, after being implemented in other companies, to further strengthen the management of intangible assets. However, compared with developed countries, compared with the historical stage of China's economic development, management of intangible assets is still relatively lacking, the following problems:
First, the degree of attention to the management of intangible assets is not enough. Some companies believe that the intangible assets of a small amount of profit micro, no clear criteria are difficult to manage. Some companies or industries has yet to establish a unified management approach. Management deficiencies not only led to the role of intangible assets is difficult to play, and serious loss, not to mention increase the value.
 
Second, the intangible assets related to the legal system need to be further improvement and refinement. Although China has formulated the overall standards of evaluation of intangible assets have not developed an individual-specific assessment rules for the operation, but for which the trademark rights, patent rights, such as arbitrariness in the actual operation, resulting in the assessment results to a larger deviation. This is one important reason for the loss of some intangible assets. In addition, the management of intangible assets such as technology and property rights protection, legal circulation to prevent infringement and so need the appropriate legal guarantees. Although the Patent Law, Trademark Law "and other intellectual property laws to establish and gradually improve the intangible assets of the legal system played an important role in strengthening the management of intangible assets, but in general, the legal construction of China in this regard with advanced countries there is still a big gap.



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