无形资产是企业的重要经济资源,对于无形资产尤其是自创无形资产的价值计量,会计学界有着不同的观点及处理方法。本文试图分析我国无形资产价值计量的方法及存在的问题,借鉴国际经验,提出改进思路。 Intangible assets are important economic resources for enterprises. For the measurement of intangible assets, especially the value of self-created intangible assets, the accounting profession has different viewpoints and approaches. This article attempts to analyze the method and existing problems of the intangible assets value measurement in our country, draw lessons from the international experience and put forward the improvement train of thought.