The definitions of some foreign scholars
Peyton's definition
In the book Accounting Theory (1922), Payton thinks that the broad definition of intangible assets is "any valuable reward, element or element that belongs to an enterprise but has no physical form and lasts for a long time".
The definition of Sydney Davidson
1983, Sidney s quoted a passage from 1927' s Accounting: Principles and Problems: "The meaning of intangible assets refers to patents, copyrights, secret production methods and formulas, goodwill, franchises and other similar properties.
Hendrickson's definition
In the new accounting theory (1992), hendrickson thinks that the deferred expenditure of enterprises can be divided into two categories, in which the expenditure on purchasing property constitutes the cost of physical assets such as inventory, and the expenditure on purchasing services forms intangible assets.
Definition proposed by baruch Lev
Baruch Lev (200 1) believes that intangible assets are a kind of claim for future income without physical form or non-financial form (stocks or bonds). When these rights are protected by law, they are called intellectual property rights, such as patents, trademarks or copyrights.
The definition of Anne Brooking
Anne Brooking (1996) believes that all intangible assets that enable a company to operate are collectively called intellectual capital, including market assets, intellectual property assets, talent assets and infrastructure assets.
Thomas stewart's Concept of Intangible Assets
Thomas a Stewart (1997) thinks that intangible assets are equal to intellectual capital, including human capital, structural capital and customer capital.
Brewer and Warman's Concept of Intangible Assets
Brewer and Warman (200 1) believe that intangible assets refer to intangible assets used by enterprises in the production of goods or services or intangible assets controlled by enterprises that can bring future expected returns.
The definition of some domestic scholars
Yang Rumei's Definition
Mr. Yang Rumei, a famous accountant, discussed intangible assets in detail in his doctoral thesis Goodwill and Intangible Assets [7] completed at the University of Michigan in February. Mr. Yang Rumei believes that intangible assets are just a kind of surplus value, the whole of everything with legal value attached to the whole enterprise, and the balance beyond the total value of all tangible things.
Li Qinglin's definition
Li Qinglin, a scholar, defined intangible assets as intangible assets in the winning paper of 1990 "Management of State-owned Assets" essay contest. Intangible assets are intangible assets that can be used and operated without specific value and can produce great social and economic benefits. It consists of intangible cultural assets such as ideology and culture, institutional system, science and technology, patents and trademarks, technological skills, brand names, customs and traditions, and cultural relics history. It embodies the degree of civilization, cultural characteristics, scientific and technological level, comprehensive strength and influence of a country, region, nation and enterprise, and can effectively promote the political, economic, social and cultural development of a country, region and nation.
Definition of square
Fang Yirong (1995) defines intangible assets as: "Non-monetary assets owned or controlled by enterprises that have no physical form and have a service life of more than one year or one business cycle; They are superior and exclusive, and can bring excessive economic benefits to enterprises, but this expected future benefit has great uncertainty. "
Wang Zhiping's definition
Wang Zhiping (1997) defines intangible assets: intangible assets refer to non-monetary economic resources that are owned or controlled by a specific subject and have no independent entity form, but continue to play a role in the economic activities such as the production and operation of the subject or directly bring uncertain economic benefits to the subject, and show specific rights or relationships.
The definition of Qiu Zongshun and Hong Xiao
Qiu Zongshun and Hong Xiao (1998) put forward that intangible assets can be defined as follows: intangible assets refer to special long-term assets with high uncertainty, which are obtained with compensation and generally have no physical form and can be used by enterprises for a long time.
Yuan Qinghong's Definition
Yuan Qinghong (2000) believes that' as long as it is an intangible resource owned or controlled by an enterprise that can be used for profit, it belongs to the category of intangible assets.
Mao Ning's definition
Mao Ning (200 1) defined intangible assets based on value creation: intangible assets refer to the intangible source of value creation formed by enterprise innovation activities, organizational design and human resources practice (the right to claim future income), which is embodied in three aspects: enterprise exploration ability, organizational capital and human capital.
Yu Yulin's definition
Yu Yulin (200 1) believes that "intangible assets refer to assets owned or controlled by a certain subject, which have been used for a long time, but have no physical form, and are expected to bring business benefits and can be measured in money". [13] Yu Yulin (2008) developed the concept of intangible assets. In his view, intangible assets refer to non-monetary assets owned by a certain subject, which have no physical form and are used for a long time, and are expected to bring economic benefits and obtain certain rights.
The definition of Cai Jixiang
Cai Jixiang (2002) pointed out: "Intangible assets are the abbreviation of intangible fixed assets, which refers to exclusive economic resources that do not have physical form but mainly exist in the form of knowledge. It is a fixed asset that provides certain rights or benefits for its owners or legal users. If this asset is used properly, it can generate income. " Intangible assets include intellectual property rights, secret information, franchise rights and goodwill.
Definition of oil fragrant flowers
You Xianghua (2003) believes that intangible assets must be assets first, that is, they meet the requirements of asset definition. In addition, it has its own unique regulations.
The definition of Tang Xiangxi
Professor Tang Xiangxi (2004) thinks: "The so-called intangible assets should be a collection of special rights that are endowed by law or contract and can bring long-term benefits to enterprises, capitalization value of super profitability and related special economic resources".
Definition of leaf pair
Yi (2006) defined it from the perspective of intangible assets. In his view, intangible assets are assets whose total value and consumption can be directly seen from financial and statistical statements, which can be identified, can exist and operate independently, and can be priced and accounted for.
The Definition of Zhang Fenglian and Guo Ni Ai
He Ai (2006) believes that intangible assets should be intangible economic resources owned or controlled by enterprises, which are invisible and intangible, but very important, and can bring excessive future economic benefits to enterprises and play a role in combining, driving and amplifying other production factors.
The definition of Jiang Yan
Jiang Yan (2007) believes that intangible assets in a narrow sense refer to intangible assets that can be identified, separated, controlled and measured in money in the current accounting system. In a broad sense, intangible assets refer to the collection of all economic resources that have no physical form and definite use value and can be used by enterprises and bring long-term benefits, including intellectual property assets, human assets, market-related assets, structural assets and reputation assets.
Fan Liping's decision
Fan Liping (2008) believes that intangible assets, as the main source of enterprise value in the modern sense, are non-monetary and non-financial intangible property rights and other intangible achievements that are owned or controlled by enterprises, identifiable based on contracts, regulations or other carriers, and related to various business factors such as enterprise management, knowledge, skills, organization, market and customers, and can bring future economic benefits to enterprises.
Definition of bear
Xiong (2008) believes that intangible assets refer to intangible assets in the form of knowledge that enterprises have used for a long time to obtain excess returns. [22]
Liu Haisheng's definition
Liu Haisheng (2008) believes that intangible assets are endogenous and outsourced non-monetary assets owned or controlled by enterprises, which can improve the heterogeneity of enterprises, have no physical form, and can bring or guarantee economic benefits.