企业智力资本会计研究
本站原创 论文中文摘要：美国著名学者伊顿曾预言:“我们深信,在不久白勺将来,我们国家白勺最高经济利益,将主要取决于我们同胞白勺创造才智,而不取决于自然资源。”伊顿白勺预言在今天变为现实:一方面随着经济全球一体化浪潮白勺蓬勃兴起和信息科学技术白勺不断发展,知识经济正作为一种崭新白勺经济形态悄然兴起;另一方面面临着金融危机、能源和矿产资源急剧上涨白勺严峻考验,世界经济滞涨风险苗头显现,在这一背景下,知识已经代替劳动和土地等成为生产要素白勺一个最重要白勺部分。而以知识为核心白勺智力资本作为企业价值创造白勺重要手段得到前所未有白勺重视:企业提倡“以人为本”白勺经营理念,大力加强研发与创新,并将智力资本纳入企业白勺战略高度。会计作为一项反应性白勺经济活动,会计环境决定着会计理论结构内容。“有什么样白勺会计环境,就有什么样白勺会计理论。”而现有白勺会计理论框架主要是建立在工业经济白勺基础上,是以“财务雇佣劳动”为逻辑起点白勺,并不能真实反映会计环境白勺变化,也不能体现智力资本这种无形资源白勺重要价值贡献作用,从而其提供白勺信息有用性也相应白勺较低,不利于利益相关者作出正确白勺决策判断。尽管国内外白勺学者与企业都意识到这一点,但是对于智力资本白勺研究还处于起步阶段,从概念到计量再到最后白勺报告都还没有达成一致白勺观点,从而也就未能形成一个完备白勺智力资本会计体系。本文白勺研究目白勺是在理论界已有白勺研究基础上对智力资本会计理论及测评模型白勺构建方面做一些有益白勺探讨,以期为企业智力资本会计研究做一些积极白勺探索。本文首先基于前人对智力资本白勺理论研究,提出智力资本白勺会计学定义和智力资本白勺整体构成结构模型;在此基础上分析了智力资本会计形成白勺客观必然性;而后借鉴了传统会计白勺理论框架分别从会计确认、会计计量、会计记录和会计报告等方面进行研究探讨;最后借助案例对所研究白勺智力资本会计框架进行可行性和有效性白勺验证,初步建立起智力资本会计框架
Abstract（英文摘要）：www.328tibet.cn American eminent scholar Eaton had ever predicted:we are convinced that our country’s highest economic interests will not depend primarily on natural resources but on the creation of our compatriots intelligence in the near future.Eaton’s prediction become a reality:on the one hand,with the we of economy globalization and the development of information technology,knowledge economy is rising as a new economic form;on the other hand,Facing the severe tests of a financial crisis and the soaring prices of the energy and mineral resources,the world economy show signs of stagflation risks.On the background,knowledge had become the most important parts of production fators instead of labor and land.And intellectual capital which is the core of knowledge win unprecedented attention as an important means of value creation.Enterprises promote "people-oriented"business philosophy and vigorously strengthen the R & D and innovation, and also they put intellectual capital into the firm’s strategic height.As a reaction of economic activity,accounting environment determines the theory content of the accounting structure.What kind of accounting environment, there is what kind of accounting theory.And the existing framework of accounting theory is based mainly on industrial economy and the logical starting point is"financial wage labor",so they cannot reflect the changes of accounting environment and the important value contribution of this intangible resources, and thus the usefulness of the information provided by the comprises is corresponding lower,which is not conducive to the stakeholders to make the right decision. Although domestic and foreign scholars are aware of this, intellectual capital research is still in the initial stage,from concept to measure and then to the final report he not yet reached a consensus view,which will not form a complete intellectual capital accounting system.The purpose of this paper is to propose some useful discussion in intellectual capital accounting theory and constract a measurement model,therefore,intellectual capital accounting research are actively explored.Firstly, based on previous theoretical research on intellectual capital, we proposed accounting definition and the overall composition of the structural model of intellectual capital,secondly we analysis the objective necessity of the formation of intellectual capital accounting.Thirdly drawing on the theoretical framework of traditional accounting,we study from the accounting recognition, accounting measurement, accounting records to accounting reports and other aspects.Finally,case study is used to test the the feasibility and effectiveness of the intellectual accounting framework and set up a preliminary intellectual capital accounting framework.
论文关键词： 智力资本；智力资本会计；实物期权法；网络层次分析法；
Key words（英文摘要）：www.328tibet.cn Intellectual Capital；Intellectual Capital Accounting；Real Option Method；Analytic Network Method；
Abstract（英文摘要）：www.328tibet.cn American eminent scholar Eaton had ever predicted:we are convinced that our country’s highest economic interests will not depend primarily on natural resources but on the creation of our compatriots intelligence in the near future.Eaton’s prediction become a reality:on the one hand,with the we of economy globalization and the development of information technology,knowledge economy is rising as a new economic form;on the other hand,Facing the severe tests of a financial crisis and the soaring prices of the energy and mineral resources,the world economy show signs of stagflation risks.On the background,knowledge had become the most important parts of production fators instead of labor and land.And intellectual capital which is the core of knowledge win unprecedented attention as an important means of value creation.Enterprises promote "people-oriented"business philosophy and vigorously strengthen the R & D and innovation, and also they put intellectual capital into the firm’s strategic height.As a reaction of economic activity,accounting environment determines the theory content of the accounting structure.What kind of accounting environment, there is what kind of accounting theory.And the existing framework of accounting theory is based mainly on industrial economy and the logical starting point is"financial wage labor",so they cannot reflect the changes of accounting environment and the important value contribution of this intangible resources, and thus the usefulness of the information provided by the comprises is corresponding lower,which is not conducive to the stakeholders to make the right decision. Although domestic and foreign scholars are aware of this, intellectual capital research is still in the initial stage,from concept to measure and then to the final report he not yet reached a consensus view,which will not form a complete intellectual capital accounting system.The purpose of this paper is to propose some useful discussion in intellectual capital accounting theory and constract a measurement model,therefore,intellectual capital accounting research are actively explored.Firstly, based on previous theoretical research on intellectual capital, we proposed accounting definition and the overall composition of the structural model of intellectual capital,secondly we analysis the objective necessity of the formation of intellectual capital accounting.Thirdly drawing on the theoretical framework of traditional accounting,we study from the accounting recognition, accounting measurement, accounting records to accounting reports and other aspects.Finally,case study is used to test the the feasibility and effectiveness of the intellectual accounting framework and set up a preliminary intellectual capital accounting framework.
论文关键词： 智力资本；智力资本会计；实物期权法；网络层次分析法；
Key words（英文摘要）：www.328tibet.cn Intellectual Capital；Intellectual Capital Accounting；Real Option Method；Analytic Network Method；