无形资产是企业为生产商品、提供劳务,出租给他人或为管理目的而持有的,没有实物形态、价值变化大而又不易评估的的非货币性长期资产。狭义地说,企业的无形资产主要是指专利权、非专利技术、商标权、著作权、土地使用权、特许权、商誉等;广义地说,还应该包括工艺、配方、经营渠 Intangible assets are non-monetary long-term assets that an enterprise holds for producing goods, providing services, renting out to others or for management purposes, without physical form, with large changes in value, and not easily assessable. Narrowly speaking, the intangible assets of enterprises mainly refer to patent rights, non-patent technologies, trademarks, copyrights, land use rights, concessions, goodwill, etc. In a broader sense, they should also include technology, formulation, management channels