智力资本会计理论与方法探讨

马克思劳动价值论认为,劳动特别是智力劳动创造企业剩余价值,智力资本所有者有权分享企业净剩余;现代公司治理理论则提出,以所有权激励为特征的智力资本化成为现代企业非常重视的激励手段。对智力的资本化要求在现有财务会计体系下合理计量、核算和报告智力资本,本文对智力资本会计的理论框架和核算方法进行了探讨,提出智力资本计量模式和与传统财务会计既相对独立又融为一体的智力资本核算与报告体系。

A Discussion on Accounting Theory and Methods of Intellectual Capital

It is a part of Marxian Labor Theory that labor, including intellectual labor, creates surplus value, and so the intellectual capital owner is entitled to have a dividend of enterprise net surplus. Modern corporate governance theories point out that as one of incentives produced by ownership arrangement, the capitalization of intellect becomes a very important incentive measure. And that capitalization asks for a reasonable measuring, accounting and reporting system of intellectual capital. This paper discusses the theoretical framework of intellectual capital accounting, explores the accounting approaches could be adopted, and puts forward an accounting model as well as a new accounting and reporting system for the intellectual capital.