一、无形资产的概念及特点无形资产是无形固定资产的简称 ,它与有形固定资产一起构成企业固定资产的总体。无形资产包括专利权、商标权、厂商名称权、著作权、技术秘密、特许经营权、土地使用权、商誉等。无形资产是集经济、技术、法律为一体的重要资源 ,相对有形资产而言 ,它 First, the concept and characteristics of intangible assets Intangible assets is the abbreviation of intangible fixed assets, which together with the tangible fixed assets constitute the overall fixed assets of enterprises. Intangible assets include patents, trademarks, manufacturers name, copyright, technical secrets, franchises, land use rights, goodwill and so on. Intangible assets is an important resource integrating economy, technology and law. Compared with tangible assets, it