新的《企业会计制度》（以下简称“新制度”）对无形资产业务核算作了明确而具体的规定。在无形资产所占比例不大，其所起作用不显著的条件下，以上处理可行。但随着知识经济时代的到来，无形资产的数量越来越多，在企业生产中的作用越来越大，无形资产将成为企业很重要的资产 The new “Enterprise Accounting System” (hereinafter referred to as the “new system”) made explicit and specific provisions on the accounting of intangible assets. In the small proportion of intangible assets, its role is not significant, the above treatment is feasible. However, with the advent of the era of knowledge-based economy, the number of intangible assets is increasing, and their role in the production of enterprises is growing. Intangible assets will become the very important assets of an enterprise