摘要
对无形资产的特点、范围及其计价原则进行了初步探讨，针对目前无形资产范围界定的意见分歧。
This paper initially explores the characteristics and scope of intangible assets and principles of valuation. In light of the discrepancy in delimitation of intangible assets, the paper proposes division standards for intangible assets.
基金
国家自然科学基金
关键词
无形资产
划分标准
计价原则
intangible assets
division standard
principle of valuation
