无形资产，作为企业长用使用、却又没有实物形态的流动性资产，在依托有形资产创适超额利润中，体现企业长期的权利，是企业经营生产不可缺少的内在“血脉”。无形资产因其非实体性、不确定性以及使用价值的非直接性而不易被人所感受。遗憾的是，今天，无形资产的流失仍不被大? Intangible assets, which are liquid assets that are used by business executives but have no physical form, reflect the long-term rights of enterprises when they rely on tangible assets to create appropriate excess profits. They are indispensable internal “bloods” for business operations. Intangible assets are not easily perceived by people due to their non-substantiveness, uncertainty, and indirectness of use value. Regrettably, the loss of intangible assets is still not big today.