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Intangible assets play an important part in the assets of an enterprise. Nowadays with the continuing development of market economy, intangible assets have become more influencial in our social economic circle and have symbolized the capability of yielding extra earnings. In this circiumstance of new market economy, many enterprises are suffering from great loss resulted from inappropriate accounting and management of intangible assets. And there exist even more difficulties in intangible assets’ accounting after the implementation of new accounting rules. Enterprises should emphasize more on intangible assets management, boost their sales and operation , improve their corresponding amortization methods and enhance the progaganda for accounting-related stuff to receive further education in a bid to have a strengthened control over intangible assets and prevent them from any loss. In the dissertation some theories about accouting assessment and management are demostrated and accordi