一、引言在当今知识经济社会里,无形资产在现代企业中具有重要的战略地位,其作用和地位日益上升,这就需要对其加强核算和管理,并且要做到完整、公开、真实、及时披露无形资产信息。企业自创无形资产的特点:风险性,主要指技术、资金、市场的不确定性;长期性,企业自行开发无形资产是一项系统工程,要投入大量的人力物力财力,研发过程也是漫长的;会计 I. INTRODUCTION In today’s society of knowledge-based economy, intangible assets have an important strategic position in modern enterprises. Their role and status have been on the rise. This requires that their accounting and management be strengthened, and that they be complete, open, real and timely Disclosure of intangible assets information. The characteristics of self-made intangible assets: Risks, mainly refers to the technology, capital, market uncertainty; long-term, self-development of intangible assets is a systematic project, to invest a lot of manpower, material resources, research and development process is long ;accounting