求翻译：现行会计制度规定，企业必须对所拥有的无形资产具有“控制权”，而人力资源有其特殊性，不能满足这一条件，因而被排除在无形资产之外，这点也是无形资产会计理论的缺陷。知识经济时代，企业之间的竞争实质上是人才和知识的竞争。所以本论文根据针对无形资产会计核算问题进行了探讨，本论文 分析了目前在无形资产会计核算中存在的自创无形资产价值的确认、无形资产摊销、计价问题、无形资产转让等问题，及无形资产计价如何适应税法等问题，知识经济条件下无形资产如何进行会计核算越来越成为人们讨论的热点。本文对此进行了研究。是什么意思？

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Under existing accounting system, the business must be owned by the intangible assets have a "right of control" and given the nature of its human resources and does not meet the criteria, and thus are excluded from intangible assets, intangible assets are accounting theory. An era of a knowledge-bas

Existing accounting requirements, intangible assets owned by the enterprise must have "control", human resource has its particularity, does not meet this condition, they have been excluded from the intangible assets, intangible assets accounting theory of defects. Era of knowledge economy, competiti