无形资产与有形资产的最大差别就在于它是无形的,虽然买一个知名商标借牌上市是新企业一条拓展市场的捷径,但深陷债务纠纷泥潭或濒临破产的企业其商标既缩水又有难以预测的风险。例如2005年年末,上海举行了一场商标专场拍卖会,15家委托方共委托了239个商标,参考价高达3.9亿元,其中一个名为“北奥”的注册商标,委托人自认与2008年北京奥运有关,竟开价2.08亿元。由于冠以商标专场名称,这场在上海市乃至全国范 The biggest difference between intangible assets and tangible assets is that it is intangible. Although the acquisition of a well-known brand of borrowing and listing is a shortcut for new enterprises to expand their markets, enterprises that face deep quagmire in debt disputes or on the verge of bankruptcy are shrinking and difficult Predicted risk. For example, at the end of 2005, Shanghai held a special auction of trademarks. The 15 entrusted parties commissioned 239 trademarks with a reference price of 390 million yuan. One of the registered trademarks was named “北 奥” Relevant to the Beijing Olympics, the asking price was 208 million yuan. Due to the trademark title, this is in Shanghai and even the whole country