无形资产是公司拥有的重要资源之一,随着经济的不断发展,无形资产的内容和形式发生了极大的变化,对公司的经营活动影响也越来越大。人们对无形资产如何准确计价和摊销产生了种种疑惑,很多人更是对《企业会计准则—无形资产》中的一些规定提出了质疑。文章以商誉和专利权为例对无形资产在计价和摊销上存在的问题予以揭示。并根据目前无形资产的现实状况提出一些看法,请专家和同行给予指正。 Intangible assets is one of the important resources owned by the company. With the constant development of economy, the content and form of intangible assets have undergone tremendous changes, and their influence on the operating activities of the Company has also been growing. People have all kinds of doubts about how to accurately calculate and amortize intangible assets, and many people have even questioned some of the “Accounting Standards for Business Enterprises - Intangibles”. The article uses goodwill and patent rights as an example to reveal the problems existing in the pricing and amortization of intangible assets. And according to the current actual situation of intangible assets put forward some views, please give experts and colleagues correct.