智力资本会计理论基础反思

以计量和报告为主要内容的会计对智力资本的发展做出了巨大的贡献;与此同时,智力资本对于会计的发展也展现了其独特的魅力。然而,智力资本会计主要是来源于实践,使得相应的计量问题面临着巨大的挑战,所以智力资本的出现不可避免地引起了理论界的激烈争论。由于会计界按照现有的会计理论来处理智力资本会计,其效果并不理想,需要新的理论准则来处理智力资本会计,并对财务报告的未来发展进行新的尝试。本文认为,会计界应该反思现有的会计理论,改变会计计量观念和财务报告模式。

Accounting for Intellectual Capital: Rethinking its Theoretical Underpinnings

The accountancy profession's long association with measurement and reporting has ensured that it has made a substantial contribution to the development of evolving intellectual capital field. While many of the motivations shaping the accounting for intellectual capital project are of a practical nature, the emergence of intellectual capital and the challenges entailed in taking it into account in some way also raise important theoretical issues. As long as the accountancy profession seeks to progress accounting for intellectual capital within the confines of prevailing accounting theory,alternative theoretical precepts needs to be explored, an exercise that also has implications for the future development of financial reporting.This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.