我国新颁布的39项企业会计准则将于2007年1月1日首先在上市公司中推行。无形资产准则是其一,本文将从无形资产的范围、定义、确认、摊销、披露等方面对无形资产的新旧会计准则进行比较。原准则规定“本准则不涉及企业合并中产生的商誉”,但同时提及不可辨认无形资产是商誉。新 China’s newly enacted 39 accounting standards will be January 1, 2007 first in the listed company. One of the criteria for intangible assets, this article will be from the scope of intangible assets, definitions, recognition, amortization, disclosure and other aspects of new and old accounting standards for intangible assets are compared. The original standard stipulates that “this standard does not involve goodwill arising in a business combination,” but at the same time refers to the unrecognizable intangible assets as goodwill. new