无形资产一词广大读者都很关注,也从不同方面对无形资产进行了探讨,在学术交流中有的读者提出为什么称无形资产。作者从有限的资料中做点探索,供讨论参考。一、“无形”与“资产”的诠释无形资产这个概念是从哪里来的?无形资产是由无形与资产两个词组成,何时将无形与资产两个词组成为无形资产,还没有准确的说法。按照人们对客观事物认识的规律,将对无形与资产丙个词的分别认识,进而形成对无形资产的认识经历了一个过程。 The majority of readers of intangible assets are very concerned about, but also from different aspects of the intangible assets were discussed in academic exchanges, some readers put forward why the so-called intangible assets. The author does some exploration from the limited information for discussion and reference. First, the “intangible” and “asset” interpretation Intangible assets is the concept of where come from? Intangible assets by the intangible and assets of two words, when the intangible and assets of the two phrases into intangible assets, There is no accurate statement. According to the law of people’s cognition of objective things, we will make a cognizance of intangible assets and assets, and then form a process of cognition of intangible assets.