长期以来,只要一提到资产,都是指有形的动产与不动产,如企业的土地、建筑物、构筑物、设备、工具、材料、燃料、在制品及产成品等,都是以物质形态表现的可以触知的产权。可是,商品经济发展到今天,这种单纯以有形资产所表达的财富,已经不足以反映企业资产的全部内容。与有形资产相对而言的无形资产,在企业经营权益中越来越发挥其重要作用。无形资产是商品经济发展到一定阶段出现的新事物,其重要性不可低估,很值得我们认真探讨。 For a long time, whenever assets are mentioned, they refer to tangible movable assets and real estate. For example, the land, buildings, structures, equipment, tools, materials, fuels, work-in-progress, and finished products of enterprises are all expressed in physical form. Can be tragic property rights. However, with the development of commodity economy today, this wealth, expressed purely in tangible assets, is insufficient to reflect the entire content of corporate assets. Intangible assets, as opposed to tangible assets, play an increasingly important role in the company’s operating rights. Intangible assets are new things that have emerged at a certain stage in the development of the commodity economy. Its importance cannot be underestimated and it is worthy of serious discussion.