【摘要】：在無形資產(chǎn)研討中,有學(xué)者提出,智慧對于無形資產(chǎn)的發(fā)展至關(guān)重要,無形資產(chǎn)的稱謂將為智慧資產(chǎn)所替代,因而引起人們的深思。通過對無形資產(chǎn)與智慧資產(chǎn)進(jìn)行比較,發(fā)現(xiàn)其有相同點(diǎn)和不同點(diǎn)。無形資產(chǎn)≠智慧資產(chǎn),勿需以智慧資產(chǎn)的稱謂取代無形資產(chǎn)。從形式邏輯分析,"智慧資產(chǎn)"的稱謂會使人產(chǎn)生誤解;從無形資產(chǎn)國際化分析,"智慧資產(chǎn)"稱謂不符合相關(guān)國際法規(guī)的規(guī)定;但從現(xiàn)實(shí)分析,"無形資產(chǎn)"與"智慧資產(chǎn)"各有特定規(guī)定,可并存使用。智慧是一種高級綜合能力,可以開發(fā)與應(yīng)用智慧大力全面地發(fā)展無形資產(chǎn)。
[Abstract]:In the study of intangible assets, some scholars put forward that wisdom is of great importance to the development of intangible assets, and the term of intangible assets will be replaced by intellectual assets, thus causing people to ponder deeply. Through the comparison of intangible assets and intellectual assets, it is found that there are similarities and differences between them. Intangible assets 鈮，

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