在市场经济不断发展的今天,无形资产对社会经济的促进作用日益突出,越来越受到人们的普遍关注,但现行的会计制度不能做到对无形资产信息的有效披露,降低了会计信息的价值。要使无形资产信息得到有效披露,须构建一个无形资产信息披露体系,使无形资产信息披露丰富多样且有效实用。 With the continuous development of market economy, intangible assets have played a more and more prominent role in promoting social economy and have drawn more and more attention from people. However, the current accounting system can not effectively disclose intangible assets and reduce the value of accounting information . In order to effectively disclose the information of intangible assets, an information disclosure system for intangible assets shall be constructed so that the information disclosure of intangible assets is diversified and effective and practical.