无形资产作为广义资产的一个组成部分已经为人们所认识,但无形资产的核算问题还远未得到应有的重视,因而我国对于无形资产的管理也处于很低的水平.而在西方一些发达国家,无论是管理还是核算,无形资产都被放在了极为重要的地位,尤其是一些大的公司,不惜花大力去管理企业的无形资产.在目前我国资产负债核算尚处试算阶段,新的会计制度又刚刚推行的情况下.对于无形资产核算理论及方法都存在诸多争议.本文拟对无形资产的定义、核算范围、计价等问题进行探讨,以期引起人们对无形资产更深入的研究. Intangible assets have been known as an integral part of general assets, but the accounting of intangible assets is far from being given due attention. Therefore, China’s management of intangible assets is also at a very low level. In some western developed countries, Regardless of whether it is management or accounting, intangible assets have been placed in an extremely important position. In particular, some large companies do not hesitate to spend a lot of effort in managing their intangible assets. At present, China’s asset and liability calculations are still in the trial phase, and new The accounting system has just been implemented. There are many disputes about the theory and method of accounting for intangible assets. This paper intends to discuss the definition of intangible assets, the scope of calculation, pricing and other issues, in order to cause people to more in-depth study of intangible assets.