一、无形资产投资无形资产是指给企业带来高于有形资产一般收益率而没有实物形态的固定资产,它可使企业长期获得超额收益。随着科学技术的进步和市场竞争的加剧,无形资产对企业投资越来越重要。1.无形资产的特点 I. Investment in intangible assets Intangible assets refer to the fixed assets that bring to the enterprise higher than the general rate of return of tangible assets without physical form, which enable the enterprise to obtain excess returns over the long term. With the progress of science and technology and the intensification of market competition, intangible assets are increasingly important to the business investment. 1. The characteristics of intangible assets