我国企业无形资产会计核算的演进

The Evolution of Enterprise Intangible Assets Accounting in China

自1985年以来,我国企业无形资产的会计核算从无到有,不断改进,现已基本完善。本文结合实例分析了我国企业无形资产会计核算的演进历程。

Since 1985 terprise intangible assets the accounting for enhas developed out of nothing in China and improves continually, and presently tends to perfection. This paper illustrates the evolution of enterprise intangible assets ac- counting with some cases in China.