企业无形资产,是一种无长期固定形态、价值变化大、不易评估的资产。狭义地说,企业无形资产主要是指商标权(名称权)、产销权(许可证)、专营权(专卖权)、专利权、场地使用权、租赁权、服务标记等;广义地说,还应该包括工艺、配方、经营渠道、营销策略、规章制度、管理方法、人员素质、劳力组合等生产经营要素中的一切软件和秘诀,以及企业在社会上的知名度和信誉度等。一般地说,企业无形资产具有以下五个特征: Corporate intangible assets are assets that do not have a long-term fixed form, have large changes in value, and are difficult to evaluate. In a narrow sense, corporate intangible assets mainly refer to trademark rights (name rights), production and marketing rights (licences), franchise (special rights), patent rights, site use rights, lease rights, service marks, etc.; broadly speaking, It should include all the software and secrets in the production and business elements such as crafts, formulas, business channels, marketing strategies, rules and regulations, management methods, personnel quality, and labor force combinations, as well as the company’s reputation and credibility in the society. In general, corporate intangible assets have the following five characteristics: