在新会计准则中,无形资产的定义、研究与开发费用、摊销等诸多方面与旧会计准则相比都有较大的不同。本文就试图以独特的视角,依据新旧会计准则,运用比较研究法,逐步分析新旧会计准则下无形资产的差异,并在充分了解无形资产的基础上,探索完善无形资产的途径。 The new accounting standards, the definition of intangible assets, research and development costs, amortization, and many other aspects of the old accounting standards are quite different. This article tries to analyze the difference of intangible assets under the new accounting standards and the old ones under the new and old accounting standards with a unique perspective and according to the new and old accounting standards and the comparative research method. And on the basis of full understanding of the intangible assets, it explores ways to improve the intangible assets.