In the era of knowledge-based economy, the process of economic globalization is further intensified, it should be recognized that the status and role of intangible assets have a continuous process of enhancement, when market competition is becoming more intense, the more complex business activities, intangible assets in the increasing, at the same time, its status and role tends to be more and more to the core, to the extent that some of the high-tech enterprises and their important role of intangible assets, and face the risk of loss of intangible assets and will be shut down and unable to sell the product. Intangible assets and its important role, and even face the loss of intangible assets due to the loss of production will be stopped and the danger of not being able to sell products. This paper analyzes intangible assets from the following two aspects. Micro, intangible assets is the enterprise for the production of goods, the provision of services leased to others, or for management purposes and held, no physical form of non-monetary assets. And intangible assets or a unit of economic, technical and legal integration of assets, it must meet the definition of assets and has its own characteristics. First of all, from the perspective of high-tech enterprises, the content of enterprise technology is increasing day by day, accordingly the value of the intangible assets formed will also bring the expected economic benefits for the enterprise. Secondly, from the perspective of the service industry, a variety of consulting firms, law, accounting firms, the establishment and rise are likely to be associated with other hardware equipment, high-quality management team, will bring the inflow of economic benefits for the enterprise. However, due to the expected return on intangible assets there is great uncertainty, so, in the specific operation process should take into account the relevant factors and combined with professional judgment to be determined. Macro aspect, intangible assets are the important resources of the nation and the symbol of national strength. It is not only the ticket to the 21st century, but also a weapon of national strength competition in the 21st century. Today's world power is not a patent power, trademark power and computer software power, the world's vast majority of patents, trademarks, software copyrights and other intangible assets owned by them, used to occupy the Chinese market, the accumulation of capital can be. The reason why multinational corporations are able to transnationalize is that they own intangible assets in other countries of the world. Before the company is established and the capital is not invested, the intangible assets can be acquired in other countries of the world and the market can be firmly controlled in the corresponding fields. Domestic enterprises, due to the weak awareness of intangible assets, consciously or unconsciously give up the position and lose the valuable market. Intangible assets can enhance the competitiveness of enterprises, as long as a full understanding of the definition of intangible assets will not be difficult to understand his influence.