无形资产内涵界定的探讨

On the Conception of Intangible Assets

无形资产的定义自杨汝梅先生于1926年在第一部无形资产专著《商誉及无形资产》中界定以来,一向是众多学者争论的焦点。由于研究角度的不同,无形资产的定义也有不同的阐释。通过综合前人的观点,找出可继承点及其不足,并从无形资产的特性研究出发,对无形资产的涵义作了初步的探讨。

The conception of intangible assets has always been the subject that many learners talk about since goodwill and other intangible assets was drawn by Mr yangrumei. Because the essences are different, the notion of the intangible assets is different, This thesis found shortcomings and advantages about it through studying their thought and makes an analysis about the conception of the intangible assets through studying the characters.