对铁路运输企业政策性无形资产的探讨

Discussion of Policy Intangible Assets of Railage Enterprises

本文提出政策性无形资产的概念 ,在列举了大量实例的基础上 ,通过与无形资产基本特征的分析比较 ,证明国家给予铁路的政策、优惠条件和特许权等具有无形资产属性 ,应该视为企业无形资产。

The conception of policy Intangible Assets in this article is based on lots of examples. By analyses and comparing these essential characters of Policies preference and chartered rights which the state has offered to railage enterprises,we have proved the conception.They have attributes of Intangible Assets.Therefore they ought to be regarded as Intangible Assets of enterprises.