企业无形资产管理初探王雁雁无形资产是指能够在企业生产经营中长期发挥作用，而不具备实物形态的权利、技术等特殊资产。一般包括：专利权、非专利技术、商标权、著作权、土地使用权、商誉等。无形资产具有四个特点：不存在实物形态；有偿取得；可以在许多会计期间为企业... The management of intangible assets of enterprises Wang Yanyan Intangible assets are those special assets that can play a role in the production and operation of enterprises for a long time, but do not have physical forms such as rights and technology. Generally include: patent rights, non-patent technology, trademark rights, copyrights, land use rights, goodwill and so on. Intangible assets have four characteristics: there is no physical form; paid to obtain; can be for many companies in the accounting period ...