一、无形资产的特性 无形资产作为企业拥有的特殊资产,主要具有以下特性: 1.非实体性。即无形资产是一种没有物质实体形态的资产。 2.单一性,或者叫唯一性。特别是专利和商标,都是独一无二的,它们之间没有可比性。 3.高效性。即无形资产能够给企业带来较高的经济收益或较多的超额利润。 4.独占性,也叫排他性。即企业拥有专利和注册商标以后,其他企业不得再申请和注册与此相同的专 First, the characteristics of intangible assets Intangible assets as a company-owned special assets, mainly has the following characteristics: 1. Non-physical. That is, intangible assets are assets that do not have physical entities. 2. Uniformity, or uniqueness. In particular, patents and trademarks are unique and they are not comparable. 3. High efficiency. That is, intangible assets can bring higher economic returns or more excess profits to the company. 4. Exclusiveness, also called exclusivity. After an enterprise owns a patent and a registered trademark, other companies cannot apply for and register the same