由于知识经济时代的到来,我国会计改革中面临着许多亟待研究解决的问题,无形资产会计的创新更显得十分紧迫而重要,无形资产的披露方式应进一步完善、创新。一、在知识经济时代应重视无形资产会计在工业经济社会,资本和劳动力是主要的生产要素,财富是二者结合的产物。而在知识经济时代,所有创造财富 Due to the advent of the era of knowledge economy, there are many problems to be solved urgently in accounting reform in our country. The innovation of intangible assets accounting is even more urgent and important. The way of disclosing intangible assets should be further improved and innovated. First, in the era of knowledge economy should pay attention to intangible assets Accounting In the industrial economy and society, capital and labor are the main factors of production, wealth is the product of a combination of the two. In the era of knowledge economy, all create wealth