从资产是否具备实物形式看,可以把企业资产分为有形资产和无形资产两类。如需下定义,那么无形资产就是指不具备实物资产形式而有类似作用,能给企业带来利润的资产。随着改革开放的深入,人们尤其是企业界对无形资产也有越来越清醒的认识,但问题亦相当突出,必须予以高度重视,这些问题是: From the point of view of whether the assets have a physical form, the company’s assets can be divided into tangible assets and intangible assets. If it needs to be defined, intangible assets are those assets that do not have physical assets and have similar effects and can bring profits to enterprises. With the deepening of reform and opening up, people, especially the business community, have become more aware of intangible assets. However, the problems are also quite prominent and must be given high priority. These issues are: