无形资产是指企业或个人在一定期限内可以持续使用的非实物形态的财产及相关权利,它包括专利权、商标权、版权、专有技术、商誉及土地使用权等。无形资产是企业整体资产的两大组成部分之一,从某种程度上讲,企业无形资产的价值要远远超过其有形资产的价值。一个名牌、一项专利、一部著作常常能开拓出一个新市场,带动一批新产业,推动一个国家和地区的发展。它能给一个国家及其国民带来自尊、自立、美誉和力量。无形资产是企业竞争致胜的重要法宝,同时也标志着一个国家经济发展的程度。但我国一些企业未充 Intangible assets refer to intangible assets and related rights that a company or individual can use for a certain period of time. It includes patents, trademarks, copyrights, know-how, goodwill, and land use rights. Intangible assets are one of the two major components of an enterprise’s overall assets. To a certain extent, the value of corporate intangible assets far exceeds the value of its tangible assets. A brand name, a patent, and a book can often open up a new market, drive a number of new industries, and promote the development of a country and a region. It can bring honor, independence, reputation and strength to a country and its people. Intangible assets are an important magic weapon for corporate competition to win, but also indicate the degree of economic development of a country. However, some enterprises in our country are not fully charged