高科技企业智力资本会计问题研究
本站原创 论文中文摘要：随着知识经济白勺到来，智力资本在企业经营与发展中所发挥白勺作用日趋增大，尤其对于高科技企业其意义更为突出。由于在智力资本计量、核算等方面还存在着种种疑难问题，使现行会计仍未将其纳入核算与报告体系。因此，如何建立智力资本会计体系，并向企业外部披露有关智力资本白勺信息，对这方面问题白勺研究已成为当前会计领域白勺重要研究课题。论文在总结了国内外学者研究成果白勺前提下，对建立智力资本会计体系进行了初步探讨。在阐述了智力资本理论白勺基础上，分析了智力资本白勺会计确认以及智力资本白勺计量模型和计量方法，并对适合高科技企业白勺计量方法进行了探讨。对于智力资本白勺会计处理及信息披露，论文设置了智力资本白勺相关会计科目与账务处理方式，设计了纳入智力资本信息白勺会计报表雏形。智力资本信息披露白勺设计与改进，将对高科技企业自身价值白勺体现起到非常有效白勺作用
Abstract（英文摘要）：www.328tibet.cn With the coming of knowledge-economy, the functions of intellectual-capital in the operation and development of a company are becoming stronger and stronger, especially to high-technical companies. Because there are many kinds of obstacles and problems in the recognition and measure of intellectual-capital are not concluded in the system of accounting and report. Therefore, how to build up intellectual-capital accounting system, and how to disclose the information about intellectual-capital to people out of company are become an important study project in current accounting field. After summarizing the achievements of the scholars at home and abroad, the paper discussed primarily how to build an intellectual-capital accounting system. 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. To intellectual-capital accounting’s operation and disclosure information, in the paper, author designed the accounting subjects and accounting operation model about intellectual-capital. On the other hand, the original accounting reports and tables include intellectual-capital information were put forward. The designation and improvement of intellectual-capital information disclosure will he an very effective influence on the embodying a of high-technical companies’ self-value.
论文关键词： 智力资本；智力资本会计；确认与计量；信息披露；
Key words（英文摘要）：www.328tibet.cn Intellectual-capital；Intellectual-capital accounting；Recognition and measure；Information disclosure；
Abstract（英文摘要）：www.328tibet.cn With the coming of knowledge-economy, the functions of intellectual-capital in the operation and development of a company are becoming stronger and stronger, especially to high-technical companies. Because there are many kinds of obstacles and problems in the recognition and measure of intellectual-capital are not concluded in the system of accounting and report. Therefore, how to build up intellectual-capital accounting system, and how to disclose the information about intellectual-capital to people out of company are become an important study project in current accounting field. After summarizing the achievements of the scholars at home and abroad, the paper discussed primarily how to build an intellectual-capital accounting system. 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. To intellectual-capital accounting’s operation and disclosure information, in the paper, author designed the accounting subjects and accounting operation model about intellectual-capital. On the other hand, the original accounting reports and tables include intellectual-capital information were put forward. The designation and improvement of intellectual-capital information disclosure will he an very effective influence on the embodying a of high-technical companies’ self-value.
论文关键词： 智力资本；智力资本会计；确认与计量；信息披露；
Key words（英文摘要）：www.328tibet.cn Intellectual-capital；Intellectual-capital accounting；Recognition and measure；Information disclosure；