一、无形资产的概念、特点、 作用、估价缘由 无形资产即指那些没有实物形态,具有某种权利,能为资产所有者带来获利收益的长期资产。它们通常代表企业所拥有的一种法定权利或优先权和高水平的获利能力,在许多会计期间能给企业获利的资产(即为财产)。目前,无形资产包括专利权、商标、商誉、专有技术、计算机软件、企业商号、服务标记、企业管理系统、专营权、土地使用 First, the concept, characteristics, role, and valuation of intangible assets Intangible assets refer to those long-term assets that have no physical form, have certain rights, and can bring profits to the owners of assets. They usually represent a statutory right or priority and a high level of profitability that a company has, and can give the company profitable assets (that is, property) for many accounting periods. At present, intangible assets include patents, trademarks, goodwill, know-how, computer software, corporate names, service marks, enterprise management systems, franchise, and land use.