无形资产核算在企业会计制度中已实施多年,而在事业单位会计制度中则是新修订的《事业单位会计准则》中规定的新内容。由于是新制度难免有不完善之处。本文通过对事业单位无形资产的核算范围、入账价值、存在的问题等几方面进行研究,试图找出解决问题的方法,以利事业单位无形资产核算制度日臻完善。 Intangible assets accounting in the enterprise accounting system has been implemented for many years, and in the accounting system of public institutions is the newly revised “Institutional Accounting Standards” prescribed in the new content. As the new system is inevitable there are imperfections. This article studies the intangible assets accounting scope, book value, existing problems and so on, trying to find out the solution to the problem so as to improve the intangible assets accounting system of public institutions.