“企业会计准则——无形资产”是今年初财政部新发布的三项会计准则之一,规定从2001年1月1日起,暂在股份有限公司范围内施行。在此之前,由于对无形资产在会计标准和财务处理等方面部缺乏统一的会计规范,又缺少相关的会计惯例加以借鉴,所以造成了企业对无形资产很难做到正确地测定和评估,不是缺乏真实性、准确性,就是形成在很大程度上的疏漏。随着科学技术生产力的不断发展,特别是高新技术产业的迅猛发展,资本市场的日渐活跃,无形资产已逐渐成为各行业技术经济生存、增长的必备的资源,从而也越来越得到经营管 “Accounting Standards for Business Enterprises - Intangible Assets” is one of the three newly issued accounting standards promulgated by the Ministry of Finance earlier this year. The regulations will be effective temporarily from January 1, 2001 within the scope of a joint stock limited company. Prior to this, due to the lack of uniform accounting standards for intangible assets in accounting standards and financial processing, lack of relevant accounting practices to learn from, it is difficult for enterprises to correctly measure and evaluate intangible assets, not Lack of authenticity, accuracy, is formed to a large extent omissions. With the continuous development of productive forces in science and technology, especially the rapid development of high-tech industries and the increasingly active capital markets, intangible assets have gradually become an essential resource for the survival and growth of technological economy in various industries and are therefore increasingly being managed