无形资产是相对于有形资产而言的，也是企业的一项重要经济资源。确切地说，无形资产是指特定主体控制的、不具有独立形态、对生产经营持续发挥作用并带来经济效益的一种经济资源。它可分为知识型和权利型两大类。知识型无形资产包括商标权、专利权、专有技术、商业秘密、著作 Intangible assets are relative to tangible assets, but also an important economic resource for enterprises. Specifically, intangible assets refer to an economic resource controlled by a specific subject and do not have an independent shape and continue to exert their functions and bring economic benefits to production and operation. It can be divided into knowledge and rights of two categories. Knowledge-based intangible assets include trademarks, patents, proprietary technology, trade secrets, books