无形资产定义与界定问题的研究

对当前各种典型的关于无形资产概念的观点进行分析归纳，利用逻辑学属性加种差的下定义方法给出无形资产定义，再根据定义所揭示的内涵，确定无形资产基本特征，并将其作为识别和界定无形资产的标准，以便对无形资产进行认识和界定。

Study on Definition of Intangible Assets and Their Discrimination

This article concludes and analyses different viewpoints of incorporeal-property at present,and uses the logic way to define the conception of Intangible Assets. On the base of the connotation showed by this conception, the basic characteristics of Intangible Assets are defermined. These characteristics are adopted as the standard of identity and discrimination of the Intangible Assets.