随着现代科技的飞速发展，高科技术产业成为经济发展的基石，我国只有依靠高新技术产业发展，才能实现国际竞争力和整体国民经济实力的提高。高新技术企业是知识密集、技术密集的经济实体，在这类企业的资产中无形资产占重要部分。快速有效的发展高新技术型企业就需要对高新技术型企业无形资产进行科学评估。因此，高新技术企业无形资产的评估在评估业中愈发突出。然而目前我国对这方面的评估还存在许多问题，导致无形资产流失问题比较严重。因此，高新技术企业无形资产评估中的问题及对策研究迫在眉睫。 本文在阐述国内外研究现状的基础上，概述了高新技术企业无形资产评估的相关理论以及高新技术企业无形资产评估的现状；从无形资产的概念出发阐述了无形资产的特点以及其包含的内容，分析了我国高新技术企业和高新技术企业中无形资产的特点，以及由此带来的高新技术企业无形资产评估工作的特殊性，提出了这类无形资产评估中的问题，并从概念认识、评估准则和评估方法这三个角度对这些问题进行了剖析；通过对问题的分析探讨了解决这些问题的方法和途径。尤其在评估方法上，引进期权定价模型（B-S模型）来确定无形资产价值的大小，在对某高新技术企业的实际案例应用中，通过与收益法的比较来验证本方法的先进性与实用性。

With the rapid development of modern technology, high-tech industry has become a cornerstone of economic development. Our country only relies on the development of high-tech industry can achieve the international competitiveness and overall strength of the national economy increase. High-tech enterprises are knowledge-intensive and technology-intensive economic entity, in this kind of enterprise intangible assets account for an important part. To quickly and effectively develop the high-tech enterprises requires scientific evaluation of the intangible assets.Evaluation of intangible assets in high-tech enterprise becomes more prominent in the evaluation of industry. However, there still exist many problems in China’s evaluation in this field, resulting in the loss of the intangible assets. Therefore find out the problems and measures of the evaluation of intangible assets in high-tech enterprises is necessarily. Firstly, on the basis of the domestic and foreign research status, the paper summarizes the related theories of sustainable development of the Intangible Assets Evaluation for High-tech Enterprises.Secondly, begins with the concept of the intangible assets, the paper analyzes the characteristics and the contents of the intangible assets, analyzes the characteristics of high-tech enterprises of our country and high-tech enterprises and analyzes the particularity of the intangible assets of high-tech enterprise evaluation of the work, expounds the evaluation of intangible assets in question, and from three angles of standards for the concept, evaluation of the evaluation methods for the analysis of these problems. Through the analysis of the problems and the ways to solve these problems, proposed the corresponding solution. On the side of the evaluation method, the paper introducing the option pricing model (Black-Scholes Option Pricing Model) to determine the value of intangible assets size, in the case of analysis of actual a high-tech enterprises, through the comparison of this method and the market approach to verify the practicability of this method.