无形资产是出版社生存和发展的基本条件之一。无形资产作为资产的有机构成,同有形资产一样,是出版社赖以生存、不可或缺的出版资源。无形资产和有形资产作为生产要素投入使用,循环反复,就形成了出版社的生产和再生产。没有无形资产的开发利用,就没有出版社的生存和发展。 Intangible assets is one of the basic conditions for the survival and development of publishing houses. As an organic composition of assets, intangible assets, like tangible assets, are indispensable publishing resources upon which the publishing houses depend for their existence. Intangible assets and physical assets as production factors put into use, repeated cycles, the formation of a publishing house production and reproduction. Without the development and utilization of intangible assets, there is no survival and development of publishing houses.