随着知识经济时代的来 临，无形资产的重要性已为理 论界所共识。但由于新《企业 会计准则》对自创无形资产中 研究开发费用会计处理的规 定，不尽合理。因而，如何核算 研究开发费用的问题一直是 理论界学论的焦点。为此，本 文就此问题谈谈一些看法。 With the advent of the era of knowledge economy, the importance of intangible assets has been the consensus of theorists. However, due to the new Accounting Standards for Business Enterprises, the accounting treatment of research and development costs in the self-owned intangible assets is not reasonable. Therefore, how to account for the cost of research and development has always been the focus of theoretical studies. To this end, this article to talk about some of the views on this issue.