【摘要】 在知识经济时代,智力资本是企业持续竞争优势的基础,是企业价值的一个重要组成部分,在会计报告时应将智力资本纳入报告体系。本文阐释了知识经济环境下企业智力资本会计报告发展的必要性;概述世界各国智力资本报告应用的研究状况并对其进行评述;提出智力资本报告在我国发展及应用的构想与建议。更多还原

【Abstract】 s:In today’s knowledge-based economy intellectual capital (IC) represents the true source of companies’ sustained competitive advantages. It is becoming a major part of companies’ value. In order to reflect the companies’ situation better, we must report IC. First, this paper analyzes the necessity of researching the IC report. Then it introduces and comments on the research of IC report application in the world. Finally, we will give some ideas for the application of IC report in China.更多还原