无形资产的会计核算内容多、涉及面广。作为一套完整的体系,笔者认为它主要由内容体系、帐户体系、报告体系和经营绩效评价指标体系等四个部分构成。(一)无形资产会计核算的内容体系无形资产价值运动过程大致可划分为价值形成、价值摊销和价值转销三个环节。与此相适应,无形资产会计核算的主要内容包括三个环节的核算,构成一套完整的无形资产会计核算内容体系。价值形成核算是指对无形资产形成过程中所发生的各项耗费与支出进行记录、计算、分类和汇总,借以确定无形资产原始价值的会计行为。它包括外来(如外购、接受投资、接受捐赠等)无形资产价值形 Intangible assets of the accounting content, involving a wide range. As a complete system, I think it is mainly composed of four parts: content system, account system, reporting system and performance evaluation index system. (I) Content System of Intangible Assets Accounting The process of value movement of intangible assets can be roughly divided into three stages: value formation, value amortization and value re-sale. In line with this, the main content of intangible assets accounting includes three aspects of the accounting, constitute a complete set of intangible assets accounting system. The accounting of value formation refers to the accounting, recording, calculation, classification and aggregation of various expenditures and expenditures incurred in the process of forming intangible assets, so as to determine the original value of intangible assets. It includes external (such as outsourcing, acceptance of investment, acceptance of donations, etc.) the value of intangible assets