非常规无形资产初探

目前企业无形资产的结构演进已表现出如下趋势：企业无形资产的内涵与外延得到了进一步发展，资质、客户资源、人力资本等非常规无形资产开始受到越来越多的关注。在对非常规无形资产认识的基础上，分析了其会计确认与核算存在的困难与问题，提出了对非常规无形资产进行合理确认的建议，以此来完善企业非常规无形资产的会计计量，更好的服务于企业的经营与管理，创造出更多的企业效益。

On the Unconventional Intangible Assets

At present, the structure evolution of the enterprise intangible assets has shown the following trends：the connotation and extension of enterprise intangible assets has been further developed;and more and more attention has been paid to the unconventional intangible assets, such as qualification, customer resource and human capital. On the basis of understanding the unconventional intangible assets, this article analyses the difficulty and problems in its accounting recognition and counting. Finally, some suggestions about the rational recognition of unconventional intangible assets are presented so as to improve the accounting measurement of enterprise unconventional intangible assets, serve the operation and management of enterprises better and create more business benefits.