The Essence of Intangible Assets: Based on the Intellectual Property

Based on the jurisprudence theory to analyse intangible,goodwill and use rights of the land,it is considered that the can't cover the essence of the intangible assets,but the intellectual property concept can.The use rights of the land belongs to the use rights of the real rights, and the essence of goodwill is also the intelligent property rights.After differentiating and analysing the essence of the intangible assets,it is suggested that intangible asset should be replaced by intelligent property concept for the accounting theory research.