Intangible assets refer to assets that are used by enterprises for a long time but do not have physical form, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and honors, etc.

Intangible assets are special commodities that have value and use value. They can be transferred for a fee in the market, and over time, they will bring huge potential profits to the enterprise. Therefore, taking protective measures for intangible assets and formulating savings plans are important means to prevent their loss.

1. Protection measures

The first is legal protection. Intangible assets are protected by law. In developed Western countries, special legal protection of intellectual property rights has a history of more than 100 years. Countries have already had patent laws, copyright laws, trademark laws, etc. In addition, the laws of various countries also provide special provisions in criminal law, civil law, contract law, tax law, financial law and other relevant aspects. It is precisely with the special protection of the law that the high-tech industries in these countries have developed rapidly. In our country, to create a legal environment to protect intangible assets, government departments must not only improve legislation, but also effectively enforce the law, conduct publicity, and organize legal education. Only in this way can enterprises raise their awareness, gradually establish legal awareness of protecting intangible assets, and make full use of legal weapons to protect their legitimate rights and interests.

The second is to establish and improve the intangible assets management system. Our country has established a set of scientific intangible assets evaluation index systems and regulatory guidelines that are suitable for China's national conditions and are in line with international standards. Under the current practical conditions, enterprises should train their own intangible asset managers as soon as possible to comprehensively evaluate the intangible assets within the enterprise so that they can Quantified and recorded.

The third is to establish an effective supervision mechanism. The first is internal supervision from the Workers’ Congress, the Board of Directors, and the Board of Supervisors; the second is social supervision from consumers and social intermediary organizations; and the third is supervision from national laws and regulations. Adopt a method that combines government supervision, internal supervision and social intermediary organization supervision. Specifically, the national supervision department should establish an enterprise economic supervision agency and a state-owned assets preservation agency, establish a reporting system for the loss of state-owned assets, and organize economic supervision on a regular basis. The enterprise should establish and improve the supervision and restraint mechanism, establish a work target responsibility system, implement democratic management, and establish and improve the personal responsibility system for the loss of state-owned assets. Intermediary organizations such as asset appraisal agencies and audit firms should standardize their operations and assess, verify, and liquidate in a realistic and realistic manner.

2. Savings Measures

Enterprises should adopt effective and feasible methods of saving intangible assets based on the characteristics of their production and operations, so that they can truly make full use of intangible assets. According to my country's national conditions, at present, the following methods should be adopted:

First, improve the quality of entrepreneurs and establish a mature team of entrepreneurs. Through entrepreneurs' own learning and government and social assistance and training, entrepreneurs can improve their own quality and achieve self-reflection, self-discipline, and self-control. Through performance assessment, the focus is on maintaining and increasing the value of assets, and establishing and improving entrepreneurial incentive and restraint mechanisms through rewards, punishments, promotions and reductions.

Second, implement the famous brand strategy. Famous brands are the basis of economic benefits and have extremely high intangible asset value. If enterprises want to enter the market and compete with domestic and foreign players, they urgently need to implement a famous brand strategy. In the ever-changing market, only famous brands are the most reliable and lasting assets.

Third, vigorously develop high and new technologies. High-tech is the first pillar industry of the future knowledge economy. At present, my country's laws have gradually liberalized the investment ratio of intangible assets. The proportion of intangible assets invested in shares has exceeded the upper limit of 20% in my country’s original company law.

Fourth, pay attention to the protection of intellectual property rights. The protection of intellectual property rights is long-term and arduous. At present, on the one hand, enterprises must apply for patents and trademarks in a timely and early manner; on the other hand, they must be ruthless in dealing with infringements and actively cooperate with judicial authorities in investigating, cracking down, and claiming compensation. In addition, enterprises must strengthen the construction of intellectual property management institutions, and must have specialized institutions and full-time personnel. They should also be a group of talents who understand law, technology, and economics, and can analyze, research, and develop and innovate.