一、一种对企业尚属“陌生”的资产任何企业都有两种资产,一种是有形资产,另一种是无形资产。在商品生产高度发展和商品交换的情况下,企业应该把无形资产作为自己生存发展的主要基础。但是,对于我国企业的广大经营管理者来说,对企业无形资产的认识还相当肤浅,究其原因有如下几个方面: 1. An asset that is “unfamiliar” to the enterprise Any enterprise has two assets, one is a tangible asset and the other is an intangible asset. In the case of highly developed commodity production and exchange of goods, enterprises should regard intangible assets as the main basis for their survival and development. However, for the majority of managers of our country’s enterprises, the understanding of the intangible assets of the enterprise is still superficial. The reasons are as follows: