《企业会计准则———无形资产》自去年施行以来，对于规范企业无形资产的会计核算和信息披露，提高会计信息质量有着重要意义。但人们对企业自创无形资产发生的研究与开发费用的会计确认、计量等问题仍有争议。笔者现就此谈谈个人看法。一、研究与开发费用的确认研究与开发是 “Accounting Standards for Business Enterprises --- Intangible Assets” Since its implementation last year, it is of great significance to regulate the accounting and information disclosure of intangible assets in enterprises and improve the quality of accounting information. However, there is still controversy over the accounting verification and measurement of research and development costs incurred by enterprises for their own intangible assets. I now talk about personal opinion. First, research and development costs to confirm the research and development is