无形资产具有有形资产不可替代的巨大经济价值,将取代有形资产的地位,决定企业的命运,成为企业中最重要的资产。但是无形资产具有不同于有形资产的特殊性,其价值具有不确定性,对会计报表的披露、无形资产交易与评估工作等造成影响。 Intangible assets with tangible assets irreplaceable huge economic value, will replace the status of tangible assets, determine the fate of enterprises, as the most important asset in the enterprise. However, the intangible assets have different characteristics from the tangible assets, their values ​​are uncertain, which affect the disclosure of accounting statements, transactions and assessment of intangible assets.