摩根斯坦利全球资本指数显示,全球上市公司市价与其无形资产的比例关系中,传媒类产业的无形资产是其有形资产的3.4倍,这显示了无形资产的巨大潜能和神奇魅力,也反映出无形资产及其合理配置是传媒成熟发展的一个特征①。相应地,我国传媒机构无形资产在账面上的反映却极为可怜。以我国的13大传媒类上市公司为例,截至2009 The Morgan Stanley Global Capital Index shows that the intangible assets of the media industry are 3.4 times more than their tangible assets in relation to the market capitalization of their publicly traded companies. This shows the great potential and magical power of intangible assets as well as the invisible Assets and their rational allocation of media is a feature of mature development ①. Correspondingly, the media companies in China’s media reports on the intangible assets is extremely poor. Take China’s 13 major media listed companies as an example, as of 2009