无形资产是指企业所拥有的不具有物质实体,但能在生产经营过程中为企业提供某种权益的资产。无形资产之所以构成企业的资产,是因为它使企业拥有某些独占的权利,使企业具有较强的竞争能力,并且能为企业带来长期较大的收益。 无形资产与有形资产相比,具有以下一些特点: 1、无形资产没有物质实体,仅反映企业所拥有的一种权利。 2、可以在较长的时期内为企业提供经济效益,但这种经济效益具 Intangible assets refers to the assets owned by the enterprise that do not have the material entities but provide certain rights to the enterprise in the process of production and operation. The reason why an intangible asset forms an enterprise’s assets is that it gives the enterprise certain exclusive rights to make the enterprise more competitive and bring long-term greater benefits to the enterprise. Compared with tangible assets, intangible assets have the following characteristics: 1. Intangible assets have no material entity and only reflect one kind of right owned by the enterprise. 2, can provide enterprises with economic benefits over a long period of time, but with such economic benefits