无形资产会计的产生、发展是科学技术进步、市场竞争的必然产物。如何反映企业无形资产的真实价值，如何对这种以知识形态存在的资产进行管理与控制，是当前全球会计界。评估界迫切解决的新课题。本文从无形资产的产生发展入手，对无形资产会计及评估作一介绍分析。一、无形资 The emergence and development of intangible assets accounting are inevitable products of scientific and technological progress and market competition. How to reflect the true value of intangible assets of enterprises, how to manage and control the existence of such assets in the form of knowledge is the current global accounting profession. Evaluation of the community urgently solve new topics. This article starts with the generation and development of intangible assets and makes an introduction analysis of intangible assets accounting and assessment. First, no capital