无形资产指没有物质实体,价值较大、且能在较长时期内为企业带来较高收益的特种固定资产,包括专利权、商标权、特许权等,在现行会计制度中对无形资产采用比较简单的核算方法。企业按规定的使用期摊销无形资产时,借记企业管理费帐户,贷记无形资产帐户,采用直线法摊销方式。但随着我国经济以外延式扩大再生产为主向内涵式扩大再生产为主的转变,企业的经营方针从依靠扩大经营规模和范围转变为增加技术投入和加强内部挖潜和更新改造为主,无形资产在企业经 Intangible assets refer to special fixed assets that have no material entities and are of relatively large value and can bring higher profits to enterprises in a relatively long period of time, including patents, trademarks, and franchise rights. They are used in the current accounting system for intangible assets. Simpler accounting method. When an enterprise amortizes intangible assets according to the specified period of use, it shall debit the enterprise management fee account and credit the intangible assets account, using the straight-line amortization method. However, as China’s economy expands from an extension-based reproduction to an intensified reproduction-based reform, the company’s operating principles have changed from relying on expanding the scope and scope of operations to increasing technological investment and enhancing internal potential and renovation, intangible assets. In the enterprise