当今世界,知识和智力所发明创造的无形资产在企业资产构成中的比例不断增长。知识创新和科技创新将企业与企业之间进行经济竞争的新武器。作为企业来讲如何将其核算量化,体现出其价值,是我国会计核算所面临的一个重要课题。在这样的形势下,笔者拟对企业自创无形资产的会计核算问题作一初步的探讨。企业自创无形资产是指企业在生产、经营活动过程中形成的,能为企业带来未来经济利益,但不具有实物形态的资产。由于自创商誉的不可辨认特性,其会计确认和计量又是另外一个难题,在本文中不作探讨。本文拟探讨的自创无形资产特指企业自创的可辩认的无形资产,如专利权、商标权、专有技术等。一、现行准则对自创无形资产会计核算规定及其存在的问题。我国的《企业会计准则-无 In today’s world, the proportion of intangible assets created by knowledge and intelligence in the composition of corporate assets is constantly increasing. Knowledge innovation and technological innovation will be a new weapon for economic competition between enterprises and enterprises. As an enterprise how to quantify its accounting, reflecting its value, is an important issue facing our accounting. In such a situation, I intend to make a preliminary discussion on the accounting issues of self-owned intangible assets. Enterprise self-intangible assets refers to the formation of enterprises in the process of production and business activities, can bring future economic benefits to the enterprise, but does not have the physical form of assets. Owing to the unrecognizable characteristics of self-made goodwill, its accounting confirmation and measurement are another problem which is not discussed in this article. The self-made intangible assets that this article intends to explore specifically refer to the self-identifiable intangible assets that an enterprise creates, such as patent rights, trademark rights and proprietary technologies. First, the existing guidelines for their own intangible assets accounting rules and their existing problems. China’s "Enterprise Accounting Standards - None