现行无形资产会计存在问题及改革设想

Problems and Betterments on Current Intangible Assets Accounting

在当今知识经济条件下 ,无形资产的地位急剧上升 ,成为企业创造超额收益和增值的关键因素。现行会计制度对无形资产的处理存在许多弊端 ,如何完善知识经济时代无形资产的处理 。

This paper analyses the Problems on dealing with and management intangible assets under current accounting system conditions. It alsoputs forward some measures to solve them.