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无形资产是指那些没有物质实体的固定资产,它的名目很多,常见的有商誉、专利权、专营权、租赁权、商标、企业开办费、继续经营价值、研究和开发成本、等等.广义的无形资产甚至还包括管理人员的才能、职工的士气以及他们对企业的忠诚. 我国企业实际上存在着无形资产,但由于缺乏无形资产的观念,却被忽视了. 如上海的永久牌、凤凰牌自行车,它不需要做广告,市场上仍然供不应求,在国际上也深受欢迎,这是由于企业的商誉在起作用. 无形资产的取得或形成是要付出代价的.重视无形资产,首先要考虑无形资产的投资问题.企业应该从提高经济效益和培养产品的竞争能力出发,考虑无形资产的投资
Intangible assets refer to those fixed assets without physical entities. There are many names for them, such as goodwill, patents, franchise, leases, trademarks, business start-up costs, continuing business value, research and development costs, etc. The intangible assets in the broad sense even include the talents of the managers, the morale of the employees, and their loyalty to the enterprises. In fact, there are intangible assets in our country’s enterprises, but they are ignored because of the lack of the concept of intangible assets. Such as Shanghai’s permanent license, Phoenix Bicycle, it does not need advertising, the market is still in short supply, and it is also very popular internationally. This is because the goodwill of the enterprise is at work. The acquisition or formation of intangible assets is a price to pay. Attention to intangible assets, First of all, we must consider the issue of investment in intangible assets. Companies should consider investment in intangible assets starting from improving economic efficiency and cultivating product competitiveness.