无形资产的分类及特性研究

Classification of Intangible Assets and Research on Its Characteristics

介绍了无形资产的基本概念,论述了无形资产的特点、内涵、范围,对无形资产进行了分类,研究了无形资产的评估方法、鉴定手段和6大特性(即:依附性、持续性、排他性、非流动性、增值性、社会性)。探讨了无形资产有效期的确定方法,提出了增加企业、事业单位无形资产的有效途径和手段。

The author introduces the basic concept of intangible assets, its characteristics, connotation and scope, and classifies it. He also studies the assessing methods, evaluation means and six major characteristics. The author probes into the methods of fixing the period of intangible assets' validity, and puts forward the effective ways to increase the intangible assets of enterprises and institutions.