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随着我国社会主义市场经济的深入发展，知识的更新不断加快，无形资产在企业中所占的比重越来越大，加强对无形资产的会计核算和信息披露显得愈来愈重要。为了规范证券市场上无形资产的交易行为，财政部在２００１年颁布了修订的《企业会计准则———无形资产》（以下简称“无
With the further development of the socialist market economy in our country, the updating of knowledge has been accelerating and the proportion of intangible assets in enterprises has been growing. It is increasingly important to strengthen the accounting and information disclosure of intangible assets. In order to standardize the trading of intangible assets in the securities market, the Ministry of Finance promulgated the revised “Accounting Standards for Business Enterprises --- Intangible Assets” in 2001 (hereinafter referred to as "Nil