【摘要】 我国对无形资产的确认还存在着许多问题,如界定的范围过窄、确认条件不易操作、确认方法不合理等,这些因素都会影响企业在国际市场的竞争和发展。我们必须借鉴国际上的一些先进做法,采用科学的无形资产确认观念、方法和手段,加强无形资产理论创新和实践探索。更多还原

【Abstract】 There are many problems about the affirming principle of intangible asset, such as score, condition, method and so on. These factors have an impact on the competition and development of enterprises. So we have to learn the foreign experience , adopt advanced ideas and methods, and enhance the innovation of theory and exploration of practice about intangible asset.更多还原