一按照是否具有实物形态划分,企业的资产可以分为有形资产和无形资产两大类。无形资产指虽不具有实物形态,但被企业拥有、使用或控制,能给企业带来收益的经济资源。在计划经济体制下、在旧会计制度中,不承认无形资产的存在和价值。实行新会计制度后,虽然无形资产的存在和价值已 According to whether there is a physical form or not, the assets of an enterprise can be divided into two categories: tangible assets and intangible assets. An intangible asset refers to an economic resource that is owned, used, or controlled by an enterprise, although it does not have a physical shape, and that can bring benefits to the enterprise. Under the planned economic system and in the old accounting system, the existence and value of intangible assets are not recognized. After the implementation of the new accounting system, although the existence and value of intangible assets