知識經濟時代，財務報表對於企業無形資產價值的揭露，已顯現重大缺失。本文希望藉由現有財務報表揭露上的疏失，來探究企業是否富有更具經濟價值的資產，而歷年來是一直為重視財務報表的企業所忽略的。而這些財務報表上看不見的資產，是企業競爭力的重要源頭與創造企業產品價值之所在。如何有效管理此些資源，將會是企業長期獲利生存的利基，企業不應忽略其存在。新經濟的轉變，對於投資者已在評估財務報表外無形資產的價值的同時，企業是否亦能察覺出新時代的轉變，加重對無形資產的管理與營造出新時代的企業經營策略，相信會對企業將來的經營績效產生重大的影響。

The importance of intangible assets is growing, although traditionally managers do not think intangible assets are as valuable as tangible assets and lack the motivation to manage them. One of the main reasons for the ignorance of the existence of intangible assets is bacause the value of companies' intangible assets is mostly prohibited to show on financial statements. Due to the coming of knowledge-based economy, the market has grown the recognition of the value of companies' intangible assets. The investors have found companies' future profitability has great connection with their possession of intangible assets. In order to respond properly to this market change, managers should reexamine their valuable intangible assets and manage the assets as they deserve.