无形资产作为知识经济时代的一项重要经济资源,影响着企业现金流量与市场价值。本文首先提出了无形资产的核算范围过于狭窄、确认计量不全面、摊销方法不合理等问题,然后针对性地提出创新改进的建议——扩大核算范围、丰富摊销方法、加强会计信息披露。 As an important economic resource in the era of knowledge economy, intangible assets affect the cash flow and market value of enterprises. This paper first proposes that the scope of intangible assets accounting is too narrow, confirm the measurement is not comprehensive, the amortization method is not reasonable and other issues, and then put forward proposals for innovation and improvement - to expand the scope of accounting, enrich the amortization method, and strengthen accounting information disclosure.