知识资产会计面临的障碍与路径选择

在知识经济时代,知识资产的价值在经济发展中的作用已经远远超出了实物资产,将知识资产纳入现代会计反映与控制的范畴已经成为会计理论界的共识。但将知识资产会计纳入现代会计信息系统面临着多方面的障碍。寻求一条探索、渐进性的路径,最终将知识资产会计融入财务会计信息系统之中,是会计理论与实务发展的理性选择。

Obstacle and Choice of Intellectual Assets Accountant

in the era of knowledge economy, the value of intellectual assets in economic development have already gone far beyond the practicalty assets, and it has already reached the common understandings that modern accountant reflected and controlling accounting theory circle should conclude intellectual; However, bringing the intellectual assets accountant into modern accounting information system faces many obstacle ,.therefore, to seek a exploring, advancing gradually route, incorporate the intellectual assets accountant in the information system of the financial accounting finally, is a rational choice to accounting theory and practice develop.