无形资产,作为一种不具有实物形态的经济资源,以其存在形式的非实体性而得名。在我国,由于对无形资产进行系统研究的时间还不长,人们对它的认识,无论是概念上、还是范围上都存在较多差异,对企业究竟存在哪些无形资产、应如何进行会计核算,以及对无形资产的价值应如何确认、价值应如何评估等问题都尚未统一和深入。因而是不仅未能体现企业的全部资产实力,而且在许多场合下还严重损害了有关企业、投资者和国家的合法权益。随着我国企业进行股份制改造、产权变更、合资经营、合作经营的日益普遍,无形资产作为一种主要以知识形态存在的特殊经济资源,以及企业获得收益的重要 Intangible assets, as a non-physical economic resources, are named after the non-physical existence of their existence. In our country, due to the fact that the intangible assets are not systematically studied for a long time, people’s understanding of it has more differences both in concept and in scope, and what should be done about accounting intangible assets to enterprises, As well as how to confirm the value of intangible assets, how to evaluate the value and other issues have not yet been unified and in-depth. Therefore, not only failed to reflect the full strength of the assets of an enterprise, but also on many occasions it has also seriously damaged the legitimate rights and interests of the enterprises, investors and the state concerned. With the reform of joint-stock companies in China, changes in property rights, joint ventures and cooperative operations are becoming more and more common. As a special economic resource that mainly exists in the form of knowledge, intangible assets are important for enterprises to gain profits