社会的快速发展与企业的积极创新导致无形资产的边界进一步扩张,各类新型无形资产以其独特的存在形式开始在社会经济活动中扮演重要角色。本文试图通过探寻和明晰新型无形资产的分类框架讨论各类新型无形资产的存在形式及其价值体现,以期对会计确认与计量相关规定的修订与实务工作提供参考借鉴。 The rapid social development and the positive innovation of enterprises have led to the further expansion of the border of intangible assets. All kinds of new intangible assets have played an important role in the social and economic activities with their unique existence. This paper attempts to discuss and clarify the new intangible assets classification framework to discuss the existence of various types of new intangible assets and its value, in order to provide reference for the revision and practice of the relevant provisions of accounting verification and measurement.