另外，本文又发现，企业无形资产中土地使用权所占的比例越大，对企业成长影响越不利；而非土地使用权类无形资产对企业成长有显著正向影响。
In addition , we found that the greater the proportion of land use rights , the more unfavorable impact on corporate growth ; non-land use right class of intangible assets have a significant positive impact on the corporate growth .
无形资产使用权