「知識經濟」之價值已為現代企業所肯認，無形資產之重要性已不亞於土地廠房等有形資產。然而，無形資產先天上須賴技術人員、經營管理、專門知識、廠房設備、通路等週邊資產始得充分發揮，因而具有鑑價不易、流動性低等先天缺陷。尤其無形資產價值之衰減乃至消滅，常繫於企業整體獲利之能力、意願、產業前景及權利成立要件是否事後被認為欠缺等不確定因素，使得無形資產所有人會有資產價值不能合理認定之憾。 基於無形資產之上述特性，持有無形資產之企業若欲爭取他人投資或融資，首先必須體認：個別無形資產之價值通常難以切割評估。無論是政策性專案融資、信保基金之信用保證、創業投資公司、金融機構、中小企業開發公司、創業投資公司等資金來源，均在整體評估企業價值及前景以後始決定是否給予融資、投資或信用。因而強化各種有形、無形資產之經營管理能力以突顯其價值，培養適時切入潛力市場之整體性能力，才是企業籌措資金、加強競爭力之途。

Due to the global trend of “Knowledge-based Economy”, the importance of intangible assets is no less than that of tangible assets, such as land and the structure above it. However, intangible assets rely very much on the support from technique personnel, business management, apparatus and distribution channels; therefore, there are naturally borne fatal defects in intangible assets. In order to enhance the public interests of economic development, our country has set up subsidiary and financial schemes to help business raise capital. Alternatively, any capable business may seek capital from other enterprises, financial institutions, government-approved investment corporations providing services especially for small and medium enterprises, and venture capital companies. Issuance of stocks, bonds and financial assets securities are also accesses that may be kept in mind. If a company is able to provide pledges of rights as security or obtain guarantees from the “Small and Medium Business Credit Guarantee Fund” (SMEG)to reinforce its credit, the company may enjoy easier and diversified capital-raising accesses. Based on the characters of intangible assets' above, this research concludes that enterprises that own intangible assets with little tangible assets and that wish to seek finance or investment should recognize that it is really hard to value the intangible assets separately. To be specific, the credit guarantee from SMEG, and the finance from the government, financial institutions, investment corporations and venture capital think highly of the overall value and potentiality over other features of an enterprise. Finally, the common solution to business capital-raising, survival and growth is to strengthen the integral managerial competence on tangible and intangible assets so as to display the overall capability of the company.