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为保障无形资产安全完整,提高无形资产使用效率,应遵循集中控制、分级管理、重视价值、强化管控的原则,切实加强对保险公司无形资产的管理。所谓保险无形资产,是指保险公司拥有或者控制的没有实物形态的可辨认非货币性资产,包括土地使用权(国家准许保险公司在一定期间内对国有土地享有开发、利用、经营的权力)、计算机软件(计算机系统中的程序及其文档里面的软件不是相关硬件不可缺少的
In order to ensure the safety and integrity of intangible assets and improve the efficiency of the use of intangible assets, the principle of centralized control, hierarchical management, valuing value and strengthening control should be followed, and the management of intangible assets of insurance companies should be strengthened. The so-called insurance intangible assets refer to the identifiable non-monetary assets without physical form owned or controlled by insurance companies, including land use rights (the state permits the insurance company to enjoy the right to the development, utilization and operation of state-owned land for a certain period of time) Computer software (software in a computer system’s program and its documentation is not indispensable to the hardware involved