在现代会计核算体系中，资产核算的重点为有形资产。有形资产在企业中居于主体地位，而无形资产，如知识产权、商誉、人才等，处于相对次要地位。然而，在知识经济时代，生产的核心要素已不再是土地，也不是资本，而是知识。作为最关键的居于主导地位的生产要素，知识资产远比 In modern accounting system, asset accounting focuses on tangible assets. Tangible assets occupy the dominant position in the enterprise, and intangible assets, such as intellectual property, goodwill, talent, etc., are in a relatively secondary position. However, in the era of knowledge-based economy, the core of production is no longer land, nor capital, but knowledge. As the most crucial factor of production in the dominance, knowledge assets are far superior