一、无形资产会计核算亟待进一步完善的问题《企业会计准则———无形资产》对无形资产的确认、计量、摊销、转让以及减值准备的会计处理作了明确而又具体的规定。这些规定在无形资产中所占比重较小 ,在企业经营活动中所起作用不够显著的情况下是可行的。但随着知识经济时代的 I. Problems to be Further Perfected in Accounting of Intangible Assets The Accounting Standards for Business Enterprises --- Intangible Assets makes explicit and specific provisions on the accounting treatment of the recognition, measurement, amortization, transfer and impairment of intangible assets. These provisions in the smaller proportion of intangible assets, in the business activities of the less significant role in the case is feasible. But with the era of knowledge economy