论对企业无形资产的管理傅玉成一、无形资产的概念无形资产是指那些长期使用，不具备实物形态但却能给企业提供某些权利并带来收益的资产。无形资产可分两类，一类是可确指无形资产，包括专利权、商标权、著作权、专有技术、土地使用权、专营权等；另一类是不可确指无形资... On the Management of Corporate Intangible Assets Fu Yucheng First, the concept of intangible assets Intangible assets are those assets that are used for a long time and do not have a physical shape, but can provide certain rights to enterprises and bring benefits. Intangible assets can be divided into two categories. One is indefinable intangible assets, including patents, trademarks, copyrights, proprietary technologies, land use rights, and franchise rights; the other is intangible assets...