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现有“无形资产”理论是建立在以牛顿理论为基础的新古典经济学框架上的,认为“无形资产”具有非实体性、长期性等特征。然而现实生活中的“无形资产”并不都具有非实体性、长期性等特征,比如人力资源、信息等。因此现有“无形资产”理论是值得商榷的。当我们用以现代物理学中的“场”理论为基础的“虚物资产”的概念来代替“无形资产”的概念时,我们将发现“虚物资产”比“无形资产”能更准确地定义这类资产。
The existing “intangible assets” theory is based on the Neoclassical economics framework based on Newton’s theory. It holds that “intangible assets” are non-substantive and long-term. However, the “intangible assets” in real life do not all have the characteristics of non-entity and long-term, such as human resources and information. Therefore, the existing “intangible assets” theory is debatable. When we replace the notion of “intangible assets” with the concept of “virtual assets” based on the theory of “field” in modern physics, we find that “virtual assets” are more accurate than “intangible assets” Define such assets.