该文通过对新旧无形资产准则对比分析,发现新无形资产准则在研究与开发费用的会计处理,无形资产的适用范围和定义,无形资产的初始计量,后续计量以及对无形资产的披露和减值准备方面较之旧准则都存在非常大的差异。尤其是对研究与开发支出和商誉的会计处理上,新准则更是体现了其独到之处。新的《企业会计准则:无形资产准则》(以下简称无形资产准则)的颁布,旨在提高会计信息质量,规范我国证券市场,保护中小投资者的利益。从总体上来看,无形资产准则是参照国际会计准则制定的,充分体现了稳健性原则,从而使得某些上市公司想利用无形资产来粉饰会计报表更加困难,因此,对进一步规范无形资产的确认、计量与报告有着重大意义。该文对新无形资产准则的优势及其当前存在的问题进行了一系列的探讨,提出了自己的看法。 Through the comparative analysis of old and new intangible assets, the paper finds that the new intangible assets accounting treatment of research and development costs, the scope and definition of intangible assets, initial measurement of intangible assets, subsequent measurement and disclosure of intangible assets and impairment There is a very big difference in preparation than the old one. Especially for the accounting treatment of research and development expenditures and goodwill, the new guidelines embody its uniqueness. The new Accounting Standard for Business Enterprises: Guidelines for Intangible Assets (hereinafter referred to as “Intangible Assets Standards”) promulgated to improve the quality of accounting information, standardize the securities market in our country and protect the interests of small and medium-sized investors. Generally speaking, the intangible assets standards are formulated in accordance with international accounting standards, which fully reflects the principle of prudence. It makes it more difficult for some listed companies to use intangible assets to spread accounting reports. Therefore, to further standardize the confirmation of intangible assets, Measurement and reporting is of great significance. This article has made a series of discussions on the advantages of the new intangible assets standards and their current problems and put forward their own views.