【摘要】The intangible asset is an important one for exist and development of High tech enterprises.This paper based on the annual financial report of listed companies in 2001,disclosed and analyzed the intangible assets' level and its proportion in total assets.Making statistical analysis on the spreading of intangible assets and its structure by statistical target such as average and standard deviation.Point out the chief problems in present situation of intangible assets.Thinking that the enterprises should change idea and strengthen the management of intangible asset by improves evaluation method of intangible asset,setting up the periodic evaluation system and benefit evaluation system.