本文通过对新颁布的企业会计准则的研究,并结合目前我国的经济现状及企业的相关情况对新准则的内容做出详细的适用性及影响分析,指出准则在无形资产计量方面的内容变化、适用性的优劣及由此将产生的有利的和不利的影响。进而提出优化建议,以使企业无形资产的会计核算的方式方法更加明确更加合理,缩小相关会计处理与实际状况的偏差。 This article makes a detailed analysis on the applicability and impact of the new guidelines based on the newly promulgated Accounting Standards for Business Enterprises, combined with the current economic situation in our country and the relevant situation of the enterprises, points out the content changes of the guidelines in the measurement of intangible assets, The pros and cons of suitability and the favorable and unfavorable effects that will result therefrom. And then put forward suggestions for optimization so as to make the methods and methods of accounting of intangible assets more clear and reasonable and to narrow the deviation between relevant accounting treatment and actual conditions.