随着当前经济的迅速发展,无形资产的地位逐渐被国家和企业认知。无形资产作为21世纪的一项重要资源,其概念界定在学术界也成为了讨论热点。不论在经济学、会计学方面,还是在资产评估学方面,都对无形资产的定义做出了具体研讨,旨在对无形资产的概念做出一个更为准确、全面、科学的解释。 With the rapid development of the current economy, the status of intangible assets is gradually recognized by the state and enterprises. Intangible assets as an important resource in the 21st century, the concept of definition in academia has also become a hot topic of discussion. The definition of intangible assets has been discussed in detail in economics, accounting and asset valuation, aiming to provide a more accurate, comprehensive and scientific explanation of the concept of intangible assets.