摘要
本文以法学理论对无形资产的“无形”二字、土地使用权以及商誉进行分析,认为“无形”二字无法涵盖无形资产之本质属性,知识产权概念更能揭示其本质;其次,认为土地使用权应当与其他用益物权合并,商誉的本质仍旧为知识产权。最后,在对资产概念梳理的基础上,提出以“知识资产”替代“无形资产”概念,以便适应时代对会计学发展的要求。
Based on the jurisprudence theory to analyse ＂intangible＂, goodwill and use rights of the land, it is considered that the ＂intangible ＂ can＇t cover the essence of the intangible assets, but the intellectual property eoneept can. The use rights of the land belongs to the use rights of the real rights, and the essence of goodwill is also the intelligent property rights. After differentiating and analysing the essence of the intangible assets, it is suggested that intangible asset should be replaced by intelligent property concept for the accounting theory research.
