中美无形资产.docVIP

Different intangible between China and United States Intangible assets are resources, which are possessed by certain entity (i.e. enterprises), with no physical substance, long-term usage, expected economic interest, and certain rights can be obtained as well. As a kind of important resource for enterprises, though intangible assets have no physical substance, they play a significant role in the production and operation of an enterprise. For the definition of intangible assets, leading scholars from around the world stages and at different times to different interpretations, but we are closer to foreign scholars from the definition given when the number of New York University professor of finance and accounting Baruch Lev proposed: the intangible assets is not the physical form of future earnings or financial claim form, when they claim the protection of the law, you are called intellectual property such as patents, trademarks, or copyright (Copyright) . In recent years, Chinese scholars have also proposed their own insights on intangible assets, such as: Business, Zhejiang University professor Liu Haiphong proposed definition of intangible assets are owned or controlled, to improve heterogeneity, with no physical form, can bring economic benefits or guarantees, endogenous and outsourcing of non-monetary assets; Hungnam University Professor Tang Jiangxi that the so-called intangible assets should not have the physical form, but it can bring long term benefits for the company law or the lease given special rights, over the capitalized value of earning power and economic resources for special collections. Although various scholars for the definition of intangible assets vary, but usually identified intangible assets including patents, non-patent technology, trademarks, copyrights, royalties, land use rights. Nowadays market-oriented economy, intangibles have remarkable effect upon the economic activities. It symbolizes how many core competitiveness the company owns