近年来，随着电力资产评估业务的日益扩大，一些专家就电力无形资产的评估进行了探讨，但在许多方面尚未取得共识，导致各行其是，这对电力评估业务的发展及股份制改组。中外合资、境内外上市等涉及无形资产评估经济行为之规范极为不利。判断无形资产是否存在的最主要准则按资? In recent years, with the increasing expansion of the power assets appraisal business, some experts have discussed the evaluation of power intangible assets, but in many respects no consensus has yet been reached, leading to the development of the power evaluation business and the joint-stock restructuring. The regulations concerning the evaluation of economic behavior involving intangible assets, such as Sino-foreign joint ventures and domestic and foreign listings, are extremely unfavorable. The most important criterion for judging the existence of intangible assets is capital.