资产在计划经济体制下一直被当作有形资产的代名词。事实上，国有企业的资产不仅包括有形资产，而且还包括无形资产。无形资产具有有形资产不可替代的经济价值，是国家的重要财产。国际资产评估界人士的统计资料表明，企业的无形资产是有形资产的4-5倍，一个企业可能拥有的无形 Assets have always been used as synonymous with tangible assets in a planned economy. In fact, the assets of state-owned enterprises include not only tangible assets but also intangible assets. Intangible assets with tangible assets irreplaceable economic value, is the country’s important property. Statistics from international asset appraisers show that an enterprise’s intangible assets are 4-5 times that of tangible assets and an intangible asset that an enterprise may own