随着经济社会从资本到信息的过度,知识经济已经成为当前主要的经济模式。传统的资本经济其本身是一种有形的经济,其发展是以有形资产的生产或者交换来达到经济发展的目的;而知识经济则是一种无形经济,其发展是依靠无形资产,例如技术、创意等多种内容的存在来获得利益,实现经济发展的目的。既然其发展所依靠的资产内容不同,其需要的会计模式也会存在一定的改变。无形资产会计理论也就随之出现。而就我国当前来说,该种理论模式的发展还存在一定的困难。本文针对其形成、现状以及发展加以论述,希望能够为理论的发展提供一定的参考。 With the overconsumption of economy and society from capital to information, the knowledge economy has become the current major economic model. The traditional capital economy itself is a tangible economy whose development is based on the production or exchange of tangible assets to achieve the goal of economic development. The knowledge economy is an intangible economy whose development relies on intangible assets such as technology, Creativity and other content to gain the benefits, the purpose of economic development. Since the assets they rely on for their development are different in content, the accounting models they need will change somewhat. The theory of intangible assets accounting also appears. As far as our country is concerned, there are still some difficulties in the development of this theoretical model. This article discusses its formation, current situation and development, hoping to provide some reference for the development of the theory.