关于无形资产体系构成的探讨

An Exploration of the Formation of the Intangible Assets

无形资产是一个体系 ,是由各种无形资产要素相互联系、相互制约而形成的有机整体。从不同方面进行研究 ,而有其多种体系。本文专就无形资产的构成体系、法规体系和理论体系进行了探讨。

Intangible assets is a system. It is an organic integer which is composed of all kinds of intangible assets elements that connect with and restrict to each other . Seen from different aspects it has manifold systems. This article makes an exploration of the formation system , the law and regulation system and theory system of the intangible assets.