现在无形资产已经成为了企业中资产的重要组成部分,已经越来越受到重视了。首先应该确认无形资产的内涵,以此为基础,深入研究无形资产的计量方式。我们认为,在知识经济的时代,对无形资产进行计量,其方式上应该以历史成本作为计量主体,然后辅以重置成本。目前,对于企业自身的发展来说,有形资产和无形资产是同等重要的。 Now that intangible assets have become an important part of the assets in the enterprise, it has drawn more and more attention. First of all, we should confirm the connotation of intangible assets, as a basis for further study of the measurement of intangible assets. In our opinion, in the era of knowledge-based economy, intangible assets should be measured in a way that historical cost should be the main measure and then be replaced by replacement costs. At present, tangible and intangible assets are equally important to the development of an enterprise.