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无形资产具有与其他资产一样的缺乏实物形态以及价值难以实现和无法归类等特点。论述了无形资产的本质特征为:无形资产是企业所拥有的得到法律保证和允许的某些权利或特权;这些权利或特权必须具有优越性和独占性,能给企业带来超额收益;无形资产给企业带来的收益具有高度的不确定性;无形资产的商业价值取决于它给企业带来超额收益的多少;无形资产的成本价值应在若干会计期间得到补偿;无形资产的主要表现形式是与企业的研究和开发活动具有密切联系的知识与科技成果。总之,无形资产是指不具有实物形态,能为企业提供某种优越性、独占性权利和特权,从而给企业带来超额收益的固定资产。
Intangible assets have the same lack of physical form as other assets and their characteristics are difficult to realize and cannot be classified. The intrinsic characteristics of intangible assets are discussed as follows: Intangible assets are certain rights or privileges that the company has legal guarantee and permission; these rights or privileges must have superiority and exclusivity, and can bring excess returns to the company; intangible assets The income brought to the company is highly uncertain; the commercial value of intangible assets depends on how much it brings to the company; the cost value of intangible assets should be compensated during certain accounting periods; the main manifestation of intangible assets is Closely related to the company’s research and development activities, knowledge and scientific and technological achievements. In short, intangible assets refer to fixed assets that do not have a physical form and can provide enterprises with certain advantages, exclusive rights and privileges, and thus provide enterprises with excess returns.