无形资产的本质特征及识别方法研究

Research on Essential Characteristics and Identification Methods of Intangible Assets

针对国内外无形资产定义存在的缺陷，分析无形资产的本质特征，提出目前较完整准确的无形资产定义和无形资产识别方法。

In view of the draw-backs existed in the intangible assets definition at home and abroad, this paper first analyzes the essential characteristics of intangible assets,then advances a more integrated and accurate definition and identification methods of intangible assets at pesent.