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摘要：本篇论文基于无形资产的概念，通过对当今世界知识经济环境下无形资产会计处理方面存在的若干问题进行分析研究，深度剖析无形资产在会计处理过程中所面临的问题以及解决方法，从而得出了对无形资产做出准确合理的确认、计量与报告的重要性和必要性，也通过对无形资产会计处理过程中可能出现的违规行为进行分析，提出分析思路以及解决方法，并通过现实案列逐一举例论证，进一步理解无形资产处置过程中可能出现的种种问题。最后，再结合当今世界经济环境的发展趋势，对无形资产的会计处理方法提出了要求，对无形资产的处理应当突破传统的思文定势，以全新的视野来关注和解决知识经济环境下所面临的诸多问题。从而使无形资产在发挥出最大值，为未来的世界经济做出更大的贡献。24177
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毕业论文关键词： 知识经济时代 无形资产的合理确认和计量 无形资产的作用
Exploration of accounting of intangible assets in knowledge economy era
Abstract: This paper is based on the concept of intangible assets. By the analysis and research on the problems of depth profiling of intangible assets ,what have to face to and methods in the process of accounting, we obtained the intangible assets to make accurate and rational recognition, measurement and reporting of the importance and necessity, and through the accounting treatment of intangible assets possible irregularities in the process of analysis, analysis methods and solutions are put forward, and through the practical case to illustrate them one by one, to further understand the intangible asset disposal in the process of the problems that may occur. Finally, combining the development trend of the economic environment in the world, puts forward requirements on intangible assets accounting methods, handling of intangible assets should break through the traditional mindset, in a whole new field of vision to focus on and solve many problems facing knowledge economy environment.，to play the maximum value of intangible assets and to make greater contribution to the future world economy.
Key Words: The era of knowledge economy The reasonable confirmation and measurement of intangible assets The role of intangible assets
目 录
引言 1
一、无形资产概述 2
（一）无形资产概念 2
（二）无形资产特征 2
1. 由企业拥有或者控制并能为其带来未来经济利益的资源 2
2.无形资产不具有实物形态 2
3. 无形资产具有可辨认性 2
4.无形资产属于非货币性资产 2
（三）无形资产在知识经济中的地位 3
二、无形资产会计处理存在问题 4
（一）无形资产确认的问题 4
1. 无形资产确认范围过窄 4
2.新出现的无形资产得不到及时确认 4
（二）无形资产计量问题 4
1. 自创型无形资产价值的计量欠合理性 4
2.对于无形资产的计量方法过于单一，过于注重货币实物性 5
（三）无形资产信息披露问题 5
1.信息披露内容不充分 5
2.信息披露体系不完善 5
（四）无形资产存在问题相关案例 6
1.石家庄三鹿集团股份有限公司 6
2.启示 7
三、无形资产会计处理的改进建议 7
（一）无形资产的确认改进建议 7
1.确认对无形资产的确认范围 7