经济日趋全球化,为了适应这一变化我国的会计准则也作了相应的变化,这些变动是一方面适应了我国经济的发展同时也是以会计原则为依据的,虽然与国际准则趋同但是也考虑了我国本身的国情。本文对新旧无形资产研发费用进行了比较分析。 In order to adapt to this change, the accounting standards in our country have also been changed correspondingly. These changes have adapted both to the economic development of our country and accounting principles. Although they converge with international norms, they have also taken into consideration Our own national conditions. This article compares the old and new intangible assets R & D costs.