无形资产不仅包含知识产权,而且比知识产权的内容更丰富。知识产权和无形资产的实质有着很大的不同,知识产权要发展就要将其转化为能获得经济利益的无形资产。本文阐述了无形资产和知识产权的关系以及知识产权的发展及其转化。 Intangible assets contain not only intellectual property but also richer content than intellectual property. The essence of intellectual property and intangible assets is very different from the development of intellectual property to be transformed into intangible assets to obtain economic benefits. This article describes the relationship between intangible assets and intellectual property and the development and conversion of intellectual property.