谈新时期无形资产会计的创新

On the Invisible Assets in the New Period

在我国随着知识经济时代的到来,无形资产会计领域出现了许多问题,如无形资产概念的界定、无形资产核算范围的确定、无形资产的计量和摊销方法不尽合理等。本文从几个方面谈了新知识经济时期无形资产会计的创新。

In our country, with the advent of the knowledge economy, there are many problems in the area of invisible assets, such as how to define the conception of the invisible assets, how to define the accounting range of the invisible assets and the unreasonable means of accounting and sharing the invisible assets. This article discusses about the innovations of the invisible assets accounting in the new period of knowledge economy.