本文根据当前我国企业无形资产会计确认和计量的现状,研究了我国企业无形资产确认和计量中存在的问题。为了促进我国企业在无形资产确认和计量工作上的发展,本文提出可以通过明确无形资产的内容、扩大无形资产的确认范围、提高从业人员职业技能等措施来完善我国企业的无形资产确认和计量。 Based on the status quo of accounting recognition and measurement of intangible assets in current Chinese enterprises, this paper studies the problems existing in the confirmation and measurement of intangible assets in Chinese enterprises. In order to promote the development of Chinese enterprises in the confirmation and measurement of intangible assets, this paper proposes to improve the recognition and measurement of intangible assets of Chinese enterprises by clarifying the content of intangible assets, enlarging the scope of recognition of intangible assets and improving the occupational skills of employees.