无形资产评估的几个基本概念管维立（国家国有资产管理局企业司司长）什么是无形资产？无形资产有可确指和不可确指两种形态。前者如专利，其内容、形式和载体均有明确所指，并能与其他资产分割开来单独转让；后者如商誉，无法确指，无法与企业整体资产分割，无法单独转让... Several basic concepts of intangible assets assessment Guan Weili (Director, Enterprise Division, State-owned Assets Management Bureau) What is intangible assets? Intangible assets can be identified and cannot be identified in two forms. For the former, such as a patent, its content, form, and carrier are clearly referred to, and can be separated from other assets to be transferred separately; the latter, as goodwill, cannot be specified, cannot be separated from the company’s overall assets, and cannot be transferred individually...