无形资产的会计处理,会计准则的规定与企业的发展存在脱节之处,在很大的程度上已经无法反应企业投入的实际情况。在资料查阅的基础上,笔者经过对比研究,本文在对无形资产的确认、计量的基本原则进行探讨的基础上,对其存在的问题进行了深入地分析,同时从确认、计量方面进行分别予以提出了具体的改进意见。在实践中具有一定的指导意义。 The accounting treatment of intangible assets, the accounting standards and the development of enterprises there are divisions, to a large extent, has been unable to reflect the actual situation of business investment. On the basis of the data access, based on the contrastive study, based on the discussion of the confirmation of the intangible assets and the basic principles of measurement, the author analyzes the existing problems in depth and at the same time, separately from the aspects of confirmation and measurement Put forward specific suggestions for improvement. In practice, it has some guiding significance.