无形资产是指不具有实物形态,但为法律所承认或特别许可并予以法律保护的具有在较长时期内(一般为1年以上)使用权利的资产。自行开发的无形资产主要包括专利权、非专利技术、著作权、商誉及其他财产权利等。它是使用者拥有的一种特殊权力,能在较长的受益期内为拥有者创造超额利润。它属于资产中的非流动资产,是资产的重要组成部分。因此,只有正确计算无形资产的价值才能正确反映资产的价值,从而正确计算各项支出。 新的《医院财务制度》第八章第三十六条规定:自行开发并依法申请取得的无形资产,按依法取得时发生的注册费、聘请律师费等支出计价,在开发过程中发生的研究开发费用记入管理费用。按此规定要求自行开发的无形资产账 An intangible asset is an asset that does not have a physical form, but that is legally recognized or specifically licensed and legally protected, and that has a right to use for a longer period of time (generally more than one year). Self-developed intangible assets mainly include patents, non-patent technologies, copyrights, goodwill and other property rights. It is a special power owned by the user that can create excess profits for the owner over a longer period of benefit. It belongs to non-current assets in assets and is an important part of assets. Therefore, only the correct calculation of the value of intangible assets can correctly reflect the value of assets, so as to correctly calculate various expenditures. The new Article 38 of Chapter 8 of the “Hospital Finance System” stipulates that the intangible assets that are self-developed and applied for in accordance with the law shall be priced based on the registration fee, lawyer fees, etc Development expenses are charged to administrative expenses. Self-developed intangible assets account required by this regulation