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《企业财务通则》、《企业会计准则》中将无形资产定义为“企业长期使用但没有实物形态的资产,包括专利权、商标权、著作权、土地使用权、非专利技术、商誉等”。这样的表述,仅是从现象上和具体的项目上对无形资产所做的说明,对无形资产未能从本质上进行深入的揭示。因为无形资产具有以下特点:1.无形资产必须是在特定主体的控制下发挥作用;2.无形资产是非货币性资产,而且本身又是无形的,系特殊的生产资料、生产条件;3.无形资产发挥作用离不开相应的条件,只能在一定的物质和社会条件下发挥作用;4.无形资产可为控制它的特定主体长期发挥作用,并且带来经济利益,但这种经济利益具有很强的不确定性;
“Innovation in Corporate Finance” and “Accounting Standards for Business Enterprises” define intangible assets as “long-term assets used by enterprises but without physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies, goodwill, etc. ”. Such a statement is merely an illustration of intangible assets from phenomena and specific projects, and the intangible assets have not been thoroughly disclosed. Because intangible assets have the following characteristics: 1. Intangible assets must play a role under the control of specific entities; 2. Intangible assets are non-monetary assets, and are themselves intangible, which are special production materials and production conditions; 3. Intangible assets The role of assets can not be separated from the corresponding conditions, but can only play a role in certain material and social conditions; 4. Intangible assets can play a role in controlling its specific entities for a long time, and bring economic benefits, but such economic benefits have Strong uncertainty;