在西方发达国家,对无形资产的核算早已实行,并得到社会各界的重视。在我国,随着商品经济的日益发展,建立无形资产统计,对企业乃至国家都有极其重要的意义。 一、无形资产统计的对象 无形资产是指不具有实物形态,但能为所有者提供某种利益或权力的各种固定资产。其统计范围 In Western developed countries, accounting for intangible assets has long been implemented and has received the attention of all sectors of society. In China, with the increasing development of the commodity economy, the establishment of statistics on intangible assets has extremely important significance for enterprises and even the country. I. Object of Intangible Asset Statistics Intangible assets refer to various fixed assets that do not have physical form but can provide owners with certain benefits or powers. The statistical range