Abstract：Along with the globalizations of economic and the rapid development of high-tech industry, intangible assets is becoming more and more important possession to modern enterprise, especially in the international economy contact to some companies. The rapid development of science and technology mad the intangible assets renewal speeded up. Improved accounting methods in estimating the intangible asset are required to cope with the modern accountant needs. In fact, how to estimate the intangible assets is always a tough problem in accounting practice. In a environment of economic globalization and the Integrativation of international capital market, our country's intangible assets accounting criterion are closing up to the international accounting criterion .The intangible assets accounting rules were renewed a lot of terms, especially in that the "goodwill" is cancelled from intangible definition, and the research and development costs are no longer taken as an expense now. Based on the comparation with related contents of international intangible accounting criterion, this article analyzes the advantages and the disadvantages of the new intangible asset accounting criterion, and proposes some advise and suggestions for the hope to improving our country's intangible assets accounting rules.
