无形资产是企业长期投资积累的技术知识、顾客的认知和信任程度,包括商标、专利权、非专利权、商誉、商业秘密、优惠合同、特许经营权、营销网络、良好的公共关系等。由于无形资产是集经济、技术、法律为一体的重要资源,因而其具有以下特征:首先是法律上或契约赋予企业、或由企 Intangible assets are the technical knowledge accumulated by the long-term investment of the enterprise, the cognition and trust level of the customers, including trademarks, patent rights, non-patent rights, goodwill, trade secrets, preferential contracts, franchises, marketing networks, good public relations, etc. . Since intangible assets are important resources integrating economy, technology and law, they have the following characteristics: firstly, they are given by law or contract, or by enterprises