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水产科研单位的无形资产问题珠江水产研究所张跃一、无形资产的构成水产科研单位的无形资产构成比一般企业单位复杂,因为毕竟是以科研为主,开发应用是近年来发展起来的。其无形资产包含有三个方面:①依据法律所拥有的法定权力,如专利权、商标权、版权、特许经营权、租...
The problem of intangible assets of aquatic research institutes Pearl River Fisheries Research Institute Zhang Yue I. Composition of intangible assets The composition of intangible assets of aquatic scientific research units is more complex than that of general enterprises because after all, the research is the main development and application has been developed in recent years. Its intangible assets include three aspects: ① According to legal statutory powers, such as patents, trademarks, copyright, franchise, rent ...