The article discusses how accounting for intangible assets can impact the economy. It looks at the intangible assets of listed companies in our country and suggests ways to encourage the development of these assets. The researchers propose that research and development expenses should be capitalized under certain conditions, and intangible assets should be amortized using different methods based on their attributes. By carefully analyzing the economic consequences of accounting for intangible assets, a more rational accounting environment can be created to foster the growth of intangible assets.