《广西会计》1990年第5期刊载了涂和平同志《企业的无形资产及其核算》一文(以下简称《涂文》,拜读后受益非浅。但对文中提出的企业开办费、商誉等不属于无形资产这一观点持有不同看法,特提出商榷,以求赐教。目前,对无形资产还缺乏公认的定义。但通常认为无形资产是指没有物质实体,能使企业享有某些特殊经济权利,或能给企业提供超额净收益的非流动资产。 The fifth issue of Guangxi Accounting published in Comrade Tu-ping’s article entitled “Intangible assets of enterprises and their accounting” (1990), which benefited a lot from the reading of the texts, At present, there is no generally accepted definition of intangible assets, but it is generally considered that intangible assets mean that there are no material entities that can enable enterprises to enjoy certain special economic Rights, or non-current assets that provide an enterprise with excess net income.