随着知识经济时代的到来,在新经济条件下,以非物质实体类似存在的无形资产受到企业的重视,知识资本、人力资源等无形资产在企业经营活动中所起的作用日益显著,无形资产的数量和质量已经成为企业核心竞争力的重要标志。文章概述了无形资产核算的含义,分析了无形资产核算存在的一些问题,并有针对性地提出了对策。 With the advent of the era of knowledge-based economy, under the new economy, intangible assets that are similar to non-material entities are valued by enterprises. The role of intangible assets such as intellectual capital and human resources in their business operations has become increasingly prominent. The intangible assets The quantity and quality have become an important symbol of the core competitiveness of enterprises. The article outlines the meaning of intangible assets accounting, analyzes some problems existing in intangible assets accounting, and puts forward some countermeasures.