摘要
文章在对无形资产性质和本质特征的认识基础上,分析了无形资产性质的重点在于高度不确定性、超额收益性,并对无形资产内容进行了界定和分类。
According to the traditional quality and the characteristic of intangible assets, the article considers the important quality of intangible assets is uncertainty and excess-gaining to meet current economy needs, and defines the contents of intangible assets and reclassification based on its quality.
出处
《企业技术开发》
2005年第5期82-84,共3页
Technological Development of Enterprise
关键词
知识经济
无形资产
性质
内容
intellectual economy
intangible assets
quality
contents
