石油企业无形资产的评估邵强孙丽杰李友俊有人预言２１世纪是无形资产的世纪，石油企业无形资产的评估不容忽视。无形资产是由特定主体控制的、对生产经营较长期持续发挥作用并具有获利能力的、不具有独立实体的资产。西方国家对无形资产的研究起步较早。在２０年代美国的... Evaluation of intangible assets of oil companies Shao Qiang Sun Lijie Li Youjun Some people predict that the 21st century is the century of intangible assets. The assessment of intangible assets of oil companies cannot be ignored. An intangible asset is an asset that is controlled by a specific entity, has a continuous effect on the production and operation and has a profitability, and does not have an independent entity. Western countries started early research on intangible assets. In the United States in the 1920s...