智力资本会计

基于企业知识理论视角下的智力资本会计研究

Research on Intellectual Capital Accounting in Knowledge-based Theory of Enterprise Perspective

第五部分根据中国建设银行智力资本会计信息披露中存在的一些不足提出了一些针对性的对策。

The fifth part worked out some deficiencies in accordance with intellectual capital information disclosure of China Construction Bank , accounting , and worked out a number of targeted policies .

财务会计学作为一门立足企业、面向市场、以企业为基本研究对象的微观学科，企业理论的这一变化必将影响智力资本会计的发展。

The financial accounting , take foothold enterprise , face the market , take the enterprise as the fundamental research object , is a microscopic discipline . This change of enterprise theory will certainly to affect the development of intellectual capital accounting .

智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。

Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand .

本文主要探讨了智力资本管理会计的内涵、目标、对象与基本假设等基本理论问题。

We discussed some basic theoretical problems of management accounting for intellectual capital , such as intention , target , object and elementary assumption .

智力资本管理会计的对象是围绕企业知识管理所发生的一系列价值创造活动及其所发出的智力资本信息。

The objects of management accounting for intellectual capital are a series of value-created activities surrounding knowledge management of firm and intellectual capital information given off by those activities .

我们认为智力资本管理会计首先是一个知识管理信息系统，然后才是一个以战略决策支持和管理控制为特征的一种管理活动。

We think that at first , management accounting for intellectual capital is an information system of knowledge management , then , it 's a management activity whose feature is supporting strategy decision and management controlling .

在现有管理会计基本假设之外，智力资本管理会计还包括智力资本是有价值的组织资源、智力资本的价值可变性、智力资本存续等独特假设。

Except for basic assumptions of management accounting on hand , management accounting for intellectual capital also includes other distinctive assumptions , such as intellectual capital is valuable organizational resource , the value of intellectual capital is variable , intellectual capital is going-concern , etc.

在阐述了智力资本理论的基础上，分析了智力资本的会计确认以及智力资本的计量模型和计量方法，并对适合高科技企业的计量方法进行了探讨。

Based on developing the intellectual-capital , intellectual-capital 's accounting recognition , its calculation model and methods were analyzed , and whether the calculation methods be fit for high-technical companies also was discussed .

但是智力资本出资目前还存在制度上的障碍，包括立法上我国尚未承认智力资本，智力资本的会计核算存在诸多困难等。

These are systematic problems for recognition of the intellectual capital as equity share , including non-recognition of the intellectual capital by laws , as well as the difficulties for accounting .