读《无形资产的会计定义和组成内容的思考》一文(见《浙江财税与会计》1999年第10期),感到条理清楚,从理论上清晰地展现了知识经济时代作为智力资源的无形资产概况.但笔者有以下两点不同意见.一、文中以`知识形态存在的资产’作为无形资产的定义标准,因而将`土地使用权’等项目剔 Read << accounting of intangible assets and content of the definition of thinking >> article (see << Zhejiang Finance and Accounting >> 1999 the tenth period), I feel clear-cut, theoretically and clearly show the knowledge-based economy as an intellectual resource of intangible assets Overview However, the author disagrees with the following two points: First, the “assets that exist in the form of knowledge” are defined as the criteria for the definition of intangible assets, so that the items such as “land use rights”