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从经济学的观点来看,资产就是财产。但财产及其产权的归属必须以法律形成予以确认,否则资产所有者就不能享有财产使用和支配的权利。同样,无形资产也存在被确认的问题。1984年3月12日我国颁布了中华人民共和国专利法,首次以法律的形式承认无形资产也是财产,其所有者可以依法享有财产权。专利法明确规定,专利权人可享有独占性的制造、使用、销售的权利。这一规定结束了我国长期以来智力劳动成果被无偿占用的历史。1989年4
From an economic point of view, assets are assets. However, the attribution of property and its property rights must be confirmed by law. Otherwise, the owner of an asset cannot enjoy the right to use or control the property. Similarly, intangible assets also have identified problems. On March 12, 1984, China promulgated the Patent Law of the People’s Republic of China. For the first time, the intangible assets were recognized in the form of law as property, and their owners can enjoy property rights in accordance with the law. The Patent Law clearly stipulates that the patentee may enjoy the exclusive right to manufacture, use, and sell. This provision has ended the history of China’s long-term intellectual labor gains being taken up for free. 1989 4