Talking About The Intangibles Accounting Under The Condition Of Knowledge Economy

In era of knowledge-driven economy, the knowledge economy will exert an enormous influence on the intangibles accounting. On one hand, existing accounting define to intangible assets and confirm, measure, report cannot satisfy the requests of knowledge economy .On the other hand, the surge of the enterprise intangible assets under the knowledge economy, make the position of the intangible assets strengthen greatly and the range of the intangible assets expanded greatly. Therefore the affirmation, measurement, respect of amortizing, report of the intangible assets will all change enormously.On the basis of drawing lessons from the theory of intangible assets and the study of scholar in our country, the author is trying to probe in following several: The definition of the intangible assets in era of knowledge-driven economy; The key element should include of intangible assets in the enterprise of our country in the present stage; The idea that the affirmation theory of the intangible assets improves; the idea that the measure theory the intangible assets improves; Propose the idea of improvement that the intangible assets amortize and improvement of the intangible assets report. Researched and develop the expenses and dealt with and probed into from the accountant who achieved goodwill especially about the typical intangible assets key element of era of knowledge-driven economy.At last, through comparing standards of our country and various countries, author suggests improvements of intangible assets relatively.