On the Intangible Assets Confirmation and Problems Fxistiy in Measurement

With the development of the global economy and China entries into WTO.Under such a circumstances,intangible assets of the enterprises have been increased at a high speed on the total amount as well as the proportion of social assets.So,intangible assets will play a very important role.However,such problems as what kinds of projects can be regarded as the intangible assets,what value the intangible assets can be evaluated,how to disclose the related information of intangible assets as far as possible,are still at dispute.This article mainly discusses the confirmation and measurement about intangible assets.And we also give some corresponding proposals.