文化创意产业与传统产业存在很大的差异性,主要体现在会计目标,产品成本,智力资本会计,研发支出方面的核算上,在现有会计准则的衡量下,传统产业运用会计制度比较合适,文章通过对文化创意产业存在的若干会计问题进行探究,找出文化创意产业会计存在的问题与解决的方法,提供一些有利于文化创意产业研究的有用信息。1 There are great differences between the cultural and creative industries and the traditional industries, which are mainly reflected in the accounting of accounting objectives, product costs, intellectual capital accounting and research and development expenditures. Under the existing accounting standards, the accounting system of traditional industries is more appropriate, By investigating some accounting problems existing in the cultural and creative industries, the article finds out the problems existing in the accounting of cultural and creative industries and the solutions to them, and provides some useful information which is beneficial to the research of cultural and creative industries. 1