面向WTO完善无形资产会计研究

文章借鉴有关国际贯例与经验，并结合我国实际情况，提出完善目前无形资产计量与核算的方法，并充分发挥无形资产的潜在价值，以不断优化企业财务结构，提高企业竞争能力，为企业国际化经营打下坚实的基础。

Intangible Assets Accounting Oriented Toward WTO

Based on some relevant international conventions and experience, as well as the actual practice in China, this paper proposes that the current method of the intangible assets measurements and checking should be promoted and the potential of the intangible assets be put to effective use so that the structure of enterprises finance can be promoted and its competitiveness be enhanced, therefore a solid foundation is laid for its internationalization of its management.