财政部新会计准则体系的发布,构建了我国会计准则体系,体现了我国会计理论发展的趋势。在新会计准则体系中,《企业会计准则第6号——无形资产》(以下简称新准则)变化较大。改变了旧准则存在的诸多不足,使无形资 The issuance of the new accounting standard system of the Ministry of Finance has established the system of accounting standards in our country and reflects the trend of the development of accounting theory in our country. In the new accounting standard system, “Accounting Standards for Business Enterprises No. 6 - Intangible assets” (hereinafter referred to as the “new standard”) has changed a lot. Change the old guidelines exist many deficiencies, so that no capital