目前,我国会计界对无形资产的定义表述不统一。如:在上海人民出版社出版的《会计辞典》中,对无形资产是这样描述的:“无形资产指不具有实物形态而能为企业提供某种权利或特权的各种固定资产。”而现行的会计制度则采用列举法来对无形资产科目进行说明。 At present, the definition of intangible assets in the accounting circle in China is not uniform. For example, in the “Accounting Dictionary” published by Shanghai People’s Publishing House, the intangible assets are described as follows: “Intangible assets refer to fixed assets that do not have a physical shape and can provide enterprises with certain rights or privileges.” The accounting system uses enumeration to account for intangible assets.