Abstract: In this paper, on the basis of improved the Solow model, using the empirical research method, in line with international standards to measure the amount of intangible assets, growth, structure, and the share of GDP in our country, and the investment situation of intangible assets with other countries on the basis of the comparison analysis. The study found that China's intangible assets mainly comes from innovation capital and organization capital contribution, and the amount of intangible assets and its present obvious increase in the proportion of GDP, but there are still insufficient in total amount, the structure is not reasonable and so on compared with foreign major developed countries.

摘要： 本文在对索洛模型改进的基础上，采用了与国际接轨的实证研究方法，测度了我国无形资产的总量、增速、结构，以及在GDP中的比重，并与其他国家的无形资产投资情况进行了比较分析。研究发现，我国无形资产主要源于创新资产与组织资本的贡献，且无形资产总量及其在GDP的比重呈现明显增长态势，但与国外主要发达国家相比仍存在总量不足、结构不合理等问题。