【摘要】 21世纪 ,知识和技术成为经济生活的主导因素 ,而人力作为生产力的主要构成要素在知识经济中起着举足轻重的作用。但是人的禀赋存在差别 ,对企业的贡献也存在差别 ,因此 ,应该明确只有知识型关键管理人员和知识型高级技术人员才可被确认为智力资本所有者 ,从而相应的取得剩余索取权。在这个理论基础上 ,企业对知识型关键管理人员和知识型高级技术人员的吸收应当被认为是智力资本所有者对于企业的投资 ,而不是企业的一项投资 ,传统的会计平衡式由此也必须改变更多还原

【Abstract】 Knowledge and technology are the key elements of economy in 21 st century. Being the main constituent of productivity, human resource, is playing an indispensable role in the knowledge-based economy. However, it should be made clear that only main management personnel and high-tech technician can be recognized as the owner of intelligence capital thereby having the relevant proprietary equity. As a result, it should be considered as an investment by intelligence capital owner to have enterprises absorb advanced knowledge-typed technicians and management rather than an inuestment by enterprises, which will surely change the traditional accounting equation.更多还原