摘要
对当前各种典型的关于无形资产概念的观点进行分析归纳，利用逻辑学属性加种差的下定义方法给出无形资产定义，再根据定义所揭示的内涵，确定无形资产基本特征，并将其作为识别和界定无形资产的标准，以便对无形资产进行认识和界定。
This article concludes and analyses different viewpoints of incorporeal property at present,and uses the logic way to define the conception of Intangible Assets. On the base of the connotation showed by this conception, the basic characteristics of Intangible Assets are defermined. These characteristics are adopted as the standard of identity and discrimination of the Intangible Assets.
出处
《铁道学报》
EI
CAS
CSCD
北大核心
1999年第4期98-100,共3页
Journal of the China Railway Society
基金
铁道部科技发展计划项目
关键词
无形资产
定义
特征
界定
Intangible Assets
definition
characteristic
discrimination
