【作者】 张丹；

【机构】 东华大学管理学院；

【摘要】 知识经济使企业的资源结构发生了重大改变,智力资本已经成为企业价值创造的关键因素。目前传统的财务报告已经远远不能满足投资者的信息需求,企业智力资本信息的对外披露已成为必然。本文回顾了国内外企业智力资本报告理论与实践的研究成果,在借鉴了欧洲和日本的智力资本报告指南的基础上,指出智力资本信息披露指南在我国建立的重要意义,智力资本报告进一步发展的障碍及未来的研究方向,旨在引起理论界的重视,从而为智力资本报告的实践服务。更多还原

【Abstract】 With knowledge-based economy, enterprise’s resources structure have changed significantly, intellectual capital have become the key factor in creating value for enterprises. At present, the traditional financial report has been already far from the investor’s satisfaction for information needs,disclosing enterprise’s intelligence capital information to the outside world has become inevitable. This article reviewed the research results of domestic and foreign enterprises ’ intellectual capital report in theory and practice, on the basis of drawing on European and Japan’s intellectual capital report guideline,pointed out the importance of establishing the intellectual capital report guideline in China, the existed obstacles for further development of intellectual capital report and the future research direction, intended to cause the importance of theory community, so as to service for the practice of intellectual capital report.更多还原