摘要：2007年1月1日新实施的《企业会计准则》中实质性的跨越便是公允价值的运用，其表明了我国市场经济的进一步的正规化，同时在知识经济时代，科技的进步与国际对知识产权的保护也提升了无形资产的地位，无形资产成为众多企业的核心资源，无形资产市场也方兴未艾，在这样的背景下，对于无形资产公允价值的问题就很有探讨的必要。本文就是从准则的角度对无形资产的公允价值问题加以探讨,从而上升到准则角度，对无形资产公允价值规定加以优化提出自己的想法与建议。
关键词：会计准则 无形资产 公允价值 优化
Abstract: The New Accounting Standards for Enterprises implemented on January 1, 2007 has employed fair value to deal with economic business，which is the substance across than the old Accounting Standards for Enterprises .it shows the more normalization of our market economy .And in the age of knowledge economy, Advances in technology and international protection of intellectual property also have promoted the status of intangible assets which has been the core resource of many enterprises. The market of intangible assets also have shown increasing trend. In this situation, the issue of fair value for intangible assets is well worth discussing. This article talks about the fair value of intangible assets from the perspective of guidelines, which can be raised to the standards and optimize the provisions of the fair value of intangible assets. The author's own ideas and suggestions also have been raised.
Key words:Accounting Standards for Enterprises intangible assets fair value optimization
由于关乎于无形资产公允价值评估技术的不成熟，新会计准则对于公允价值在无形资产领域的运用并未有详细的规定，但是无形资产市场的日益活跃，也迫切需要准则对无形资产公允价值加以明确的合理的规定，笔者认为，对于无形资产公允价值的评估与确认以现值法为佳，评估后的公允价值与初始成本的差额可以作为资本公积并与后期的现值法公允价值变动下的差额进行冲减。但是无形资产的出售等业务上可以使用市值法，其与无形资产的账面的现值法下的公允价值的差额可以冲减现值法下公允价值与初始成本的损益。
总之，现有准则对于无形资产的规定应该只对于非市场目的的无形资产有比较好的会计意义，笔者认为应当在时机成熟的时候实行两套体系即在现有成本法体系之外加入公允价值体系。但是由于现在对于无形资产公允价值的研究还不成熟，所以运用无形资产公允价值进行无形资产的业务时要慎之又慎，同时增加会计人员的诚信也是至为重要的方面。
