无形资产的概念
The concept of intangible assets
无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产通常包括专利权、非专利技术、商标权、著作权、特许权、土地使用权等。因土地使用权评估有相应的法律法规规范，且我国目前统一设置了“土地估价师”职业资格并对相关评估方法、程序等内容做出了详细的要求，本文对土地使用权相关内容不再赘述。欲了解“土地使用权”评估知识，请参阅各类相关书籍。
Intangible assets refer to the identifiable non monetary assets owned or controlled by enterprises without physical form. Intangible assets usually include patent right, non patent technology, trademark right, copyright, franchise, land use right, etc. Because of the corresponding laws and regulations for the evaluation of land use right, and at present, China has set up the professional qualification of "land appraiser" and made detailed requirements on the relevant evaluation methods and procedures. This paper will not cover the relevant contents of land use right. For knowledge of land use right assessment, please refer to various related books.