知识经济时代的一个显著特点是竞争日益加剧，企业的价值将更多地体现在其技术的创新能力、先进程度及有效利用等方面。因此，研究与开发费用在企业总支出中所占比重将逐年提高。我国《企业会计准则———无形资产》规定：自行开发并依法申请取得的无形资产，依法申请取得前的 A notable feature of the era of knowledge economy is the increasing competition. The value of an enterprise will be more reflected in its technological innovation ability, advanced level and effective utilization. As a result, the share of research and development costs in total corporate expenditures will increase year by year. China’s “Accounting Standards for Business Enterprises --- Intangible Assets” stipulates that intangible assets that are self-developed and applied for according to the law shall be applied for