无形资产作为企业的重要资产,越来越得到企业的重视,在知识经济时代,如何对无形的本质进行深入的认识,对无形资产会计的确认和计量进行更深入的研究,都是摆在我们面前重要的会计课题。本文从无形资产的基本内涵出发,对无形资产的确认与计量,做了分析和探讨。 As an important asset of an enterprise, intangible assets have drawn more and more attention from enterprises. In the era of knowledge-based economy, how to conduct in-depth understanding of the invisible essence and conduct more in-depth studies on the confirmation and measurement of intangible assets accounting Important accounting issues before us. Based on the basic connotation of intangible assets, this paper analyzes and discusses the recognition and measurement of intangible assets.