关于无形资产的特征、基本概念及范围

无形资产属于企业资产的一部分。在知识经济时代 ,无形资产内容极大丰富 ,无形资产的界定亦是见仁见智。本文从会计学资产概念入手 ,通过分析得出无形资产的本质特征 ,通过对无形资产与知识产权 ,会计学上无形资产与无形的经济资源这些概念的区分 ,联系会计界有关无形资产定义 ,总结出无形资产在会计学上的概念 ,使我们更进一步理解无形资产 ,为会计处理打下基础。

The Characteristics,Basic Concept,Scope and Classification of Intangible Assets

The concept of assets can be defined from a variety of points of view.The same is true of the concept of intangible assets which are also part of assets. This article has arrived at the basic characteristics,important characteristics and the distinguishing characteristics of intangible assets from the other items of assets through careful analysis starting from the concept of assets in accounting. Further distinction between intangible assets and knowledge property, between intangible assets and intangible economic resources and drawing on other relevant concepts of intangible assets in accounting have led to the conclusion of the concept of intangible assets in accounting. In the era of this knowledge based economy, the contents of intangible assets are especially abundant. The scope description of intangible assets is not accepted readily.With the introduction of common contents and classification of intangible assets,a further understanding of intangible assets is achieved,which is the basis of accounting process.