论文部分内容阅读
专利权和非专利技术都属于无形资产,要掌握运用专利权和非专利技术,必须了解什么是无形资产。关于无形资产,至今没有一个公认的确定的定义,因而常常通过举例来解释。1992年国家财政部公布的《企业会计准则》对无形资产是这样描述的:“无形资产是企业长期使用而没有实物形态的资产,包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。”无形资产有其自身的特点:(1)它本身不具有实体;(2)它是通过使用能为企业取得经济
Patent rights and non-patent technologies all belong to intangible assets. To master the use of patents and non-patent technologies, we must understand what intangible assets are. With respect to intangible assets, there is no recognized definition so far and it is often explained by examples. The “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance in 1992 described the intangible assets as follows: “Intangible assets are assets that are used by enterprises for a long time and have no physical form, including patents, non-patent technologies, trademark rights, copyrights, and land use rights. , goodwill, etc..” Intangible assets have their own characteristics: (1) it does not have an entity itself; (2) it is able to obtain an economy for the enterprise.