试谈无形资产使用权转让的核算中南财经大学李晖无形资产不具有物质实体，其收益具有很大的不确定性，且往往须依附于有形资产才能存在（如专利权须附着于采用了专利权的产品；商誉则依附于企业的整体经营而存在）。按现行制度规定，企业对外转让无形资产的使用权后，仍拥... Accounting for the transfer of the right to use an intangible asset Li Hui Intangible asset does not have material entities, the proceeds have great uncertainty, and often must be attached to the tangible assets to exist (such as the patent must be attached to the use of a patent Rights of products; goodwill is attached to the existence of the overall business operations). According to the provisions of the current system, the enterprise still owns the right to use the intangible assets after the transfer ...