随着知识经济时代的到来 ,作为企业财富重要组成部分的技术资产开始大量出现 ,并有取代有形资产在企业盈利能力中占主导地位的趋势。经济由于技术创新而得以发展 ,企业由于技术创新而得以生存 ,这已成为当今企业发展的一项重要战略。技术进步在给企业带来好处的同时 ,也给企业 With the advent of the era of knowledge-based economy, technical assets, as an important part of corporate wealth, have started to appear in large quantities and have the tendency to replace the tangible assets in the corporate profitability. The economy has evolved through technological innovation and the survival of enterprises through technological innovation has become an important strategy for the development of today’s enterprises. Technological advances give benefits to the business as well as to the business