无形资产商品属性研究及其意义

The Significance of Researching on Commodity Property of Intangible Asses

无形资产是一项特殊的资产 ,长期以来理论界对它的商品属性认识不够 ,这在理论指导实践中导致了一些不合理现象的产生 ,主要表现为无形资产的会计入账规则和评估方式的不合理 ,这一切都是因为理论上不能阐明无形资产的商品属性而造成的。因此 ,研究马克思关于商品属性的论述 ,运用马克思的商品理论对无形资产的商品属性进行分析和论证 。

Intangible asset is a sort of special assets. It has been long was neglected. This caused meny unreasonable practices in reality such as the regulation for entering an item in an account and the method of assets evaluation. It is assumed that all these problems result from the insufficient theoretical explanation to the commodity property of intangible asset. There by this paper draws an analysis in this field according to marxist theory on commodity and concludes that intangible asset is a sot of natural commodity.