This paper intends to find out the main weakness in current intangibles' disclosure and suggests improving this from the Angle of value creation.

基于此，本文将对高新技术企业无形资产信息披露中存在的问题进行分析，并从价值创造的角度来探讨改进措施和建议。

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We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.

为此，必须改进现行的财务会计模式，以增进无形资产信息的披露。

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