一、知识经济时代无形资产摊销方法的选择现行会计制度规定:各种无形资产应当在受益期间内平均摊销,即摊销金额通常采用直线法计算。这种计算方法在无形资产占次要地位的工业经济时代有其合理性。但是在知识经济时代,无形资产已成为企业总资产的重要组成部分,而且其价值具有高? I. The Choice of Methods of Amortization of Intangible Assets in the Age of Knowledge-based Economy The current accounting system stipulates that all kinds of intangible assets should be amortized averagely during the benefit period, that is, the amortization amount is usually calculated by the straight-line method. This method of calculation has its rationality in an era of industrial economy in which intangible assets have a secondary status. However, in the era of knowledge economy, intangible assets have become an important part of the total assets of enterprises, and its value is high?