自创无形资产的计价一直是会计界关注的焦点,争论的核心在于研究与开发费用是资本化还是费用化的问题。本文从自创无形资产的支出项目及计价方法入手,对比了不同国家对自创无形资产计价方法的差异,指出了自创无形资产研发支出费用法的不足,评价了我国新无形资产准则对自创无形资产计价方法的合理性。 The pricing of self-made intangible assets has always been the focus of the accounting profession. The core of the debate is whether the research and development costs are capitalized or expensed. This article starts with the expenditure items and pricing methods of self-made intangible assets, contrasts the differences between different countries in the pricing method of self-made intangible assets, points out the deficiencies of the cost method of R & D expenditures for self-made intangible assets, The reasonableness of the valuation method of intangible assets.