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会计准则是会计规范的重要组成部分，在各项具体的会计准则，无形资产会计核算是最重要的内容，也是最难以核算的一部分。2007年1月1日开始实行的我国新的会计准则，较比我国旧的会计准则做了许多重要的改变。本文以新旧会计准则对比的研究方法，分析我国无形资产会计核算问题。

The accountant criterion is a standard important component of accountant, before various concrete accountant criterion, the intangible assets accounting is the most important content , is also the part adjusting accounts of be difficult to most. Criterion starting new our country accountant putting into effect on January 1 , 2007, old our country accountant criterion has made a lot of important changing comparatively. The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method.