As the development of the social marketing in China,intangible asset has been highly valued.While in China,this step of improving the intangible asset is just beginning.In 2006,the intangible asset was been modified in the new .It is connected with the international accounting system.Therefore,the intangible asset is the essential point in the company’s success.The essay will study through the accounting problems of intangible asset to analysis that the importance of intangible asset in Chinese companies and the problems that companies should take care of.
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