本刊讯 财政部已于近期颁布《资产评估准则——无形资产》，就无形资产的定义、无形资产评估的基本要求、评估要求和披露要求等做出了具体规范。《资产评估准则──无形资产》 是我国资产评估行业产生十多年来制定的第一部评估准则，对规范我国无形资产评估工作，保证资产评估 The Ministry of Finance has recently promulgated the “asset evaluation criteria - intangible assets”, on the definition of intangible assets, intangible assets assessment of the basic requirements, assessment requirements and disclosure requirements to make specific norms. “Assets evaluation criteria ─ ─ intangible assets” is the asset evaluation industry in our country more than a decade to develop the first assessment criteria for the regulation of China’s assessment of intangible assets, to ensure that asset evaluation