标题：Comparison and Accounting Operation of the Confirmation and Measurement of Intangible Asset under the New and Former Accounting StandardsKey words: Intangible Asset (IA) Confirmation and Measurement确认计量Comparison of Accounting Standards会计准则比较accounting operation会计处理 Abstract: Along with the continuously progress of the Glob-integration in the world economy， our accounting system for business enterprises should also be geared to international To fit the development of China’s economy， The Accounting Standards for Business Enterprises (ASBEs) has been revised by the Ministry of Finance and formally put into practice since January 1， 2007 ， with some remarkable changes in respect of the Intangible Asset (IA) In order to properly understand and perform accounting operation， it is particularly important to compare the changes in terms of the confirmation and measurement of IA The ASBEs fully exhibit our unanimous accounting system with the international accounting principle， thus having significant meaning for perfecting our accounting system of business enterprises， improving quality of accounting information and speeding up the internationalization of China’s The further revised Accounting Standards for Business Enterprises N6 --Intangible Asset shows a remarkable change in the intangible In the paper， contrasts are made from two angles: the one is the changes in the confirmation and original measurement of IA，; the other is the change in the subsequent measurement of IA， as compared the new ASBEs with the former Standards about the changes of intangible Also a study is conducted on the accounting operation under the new ASBEs ， while an evaluation on the new edition is finally presented， including the author’s opinions on both of the positive effects and the shortages of the new ASBEs， aiming at deeply studying and properly holding the accounting
Abstract: With the unceasing progress of world economic integration， the enterprises accounting system must also measure up to the international In order to adapt to the development requirement of China's economic， the Treasury Ministry revised the "Accounting Standards for Business Enterprises" and which officially take effect on January 1， There are large changes in intangible In order to correctly understand and handle accounting treatment of intangible assets，the comparision the chages of the identification and measurement is articularly The guidelines fully reflects the international convergence of accounting standards， and have a great significance in constructing the accounting system in China， improving the quality of accounting information and speed up the internationalization of China's economic "Accounting Standards for Business Enterprises" N 6 intangible assets is revised based on the original criteria ， the intangible criteria has a larger change， comparing the old and new accounting standards， suggesting the changes in identification and measurement of intangible assets， it is easy to correctly understand and handle the operation of intangible assets accounting This paper comparing the old and new criteria from the two aspects of identifing intangible assets and initial measurement of change and follow-up measures of the changes intangibles changes，and also study the accounting treatment under the new guidelines I finally show my evaluation of the new accounting standards for intangible assets， and give my opinion in the aspect of the positive impact and weakness of the new guidelines， aim to studying deeply studying the criteria and accurately grasp the accounting treatment Keywords: intangible assets confirmation and measurement accounting standards comparison accounting treatmentThe accounting standards comparison of confirmation and measurement on intangible asset and accounting treatment in the new and old accounting standards system 时间紧促，能力有限，即供参考。
