新《企业会计准则——无形资产》(以下简称无形资产准则)的颁布实施,无疑对规范企业无形资产的会计核算及相关信息的披露,进一步提高会计信息质量起到积极的推动作用。但在学习无形资产准则的过程中,笔者认为,该准则中尚存在着一些不尽合理的地方,表现在以下三个方面: 一、对自创无形资产价值的计量不尽合理。无形资产准则规定:自行开发并依法申请取得的无形资产,其入账价值应按依 The promulgation and implementation of the new “Accounting Standards for Business Enterprises - Intangible Assets” (hereinafter referred to as “Intangible Assets Standards”) undoubtedly play a positive role in promoting the accounting information and the disclosure of relevant information of intangible assets in enterprises and further improving the quality of accounting information. However, in the process of studying the guidelines for intangible assets, the author believes there are still some unreasonable places in the guidelines, which are manifested in the following three aspects: First, the measurement of the value of self-made intangible assets is not reasonable. Intangible assets Code states: self-developed and apply for the acquisition of intangible assets, the entry value should be according to