村集体经济组织无形资产的会计核算无形资产是指村集体经济组织长期使用但不具有实物形态的资产。其特点是：在持续经营原则下，它能在较长时间内带来高于一般资产的盈利能力；它是正在使用中资产的组成部分，有既能创造价值，又能提供使用价值；无形资产的作用难以用数字... Village collective economic organization Accounting of intangible assets Intangible assets refers to the long-term use of the village collective economic organization but does not have the physical form of assets. It is characterized by: under the principle of going concern, it can bring profitability higher than that of general assets over a long period of time; it is an integral part of the assets in use and has both value creation and value-use; Invisible The role of assets is difficult to use numbers ...