文章提出了铁路广告媒体类无形资产———列车冠名权和铁路广告媒体使用权概念。目前铁路虽在大力对其进行开发利用 ,但对这类资源的无形资产性质认识模糊 ,对这一无形资产目前还没有规范的财务管理体系 ,文章就铁路广告公司和铁路广告客户两方面对媒体类无形资产如何进行科学的账务处理问题作了系统的探讨。 The article puts forward the concept of intangible assets of railway advertising media --- train naming right and railway advertisement media right. At present, although the railways vigorously develop and utilize the railway, the understanding of the nature of the intangible assets of such resources is vague. There is no standardized financial management system for this intangible asset at present. The article, on the two sides of the railway advertising agencies and railway advertisers, Class intangible assets how to conduct scientific accounting issues systematically discussed.