| 论智力资本报告的标准化 |
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| 引用本文： | 董必荣,李虎,路国平.论智力资本报告的标准化[J].经济管理,2008(14). |
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| 作者姓名： | 董必荣 李虎 路国平 |
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| 作者单位： | 南京审计学院;南京大学商学院; |
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| 基金项目： | 江苏省博士后基金项目“智力资本信息披露问题研究”(0502008C)。 |
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| 摘 要： | 智力资本报告目前已经成为部分发达国家知识密集型企业对外报告的一个有机组成部分。作为企业对外报告的一部分,智力资本报告应该以标准化的方式进行编制和披露。然而,目前的智力资本报告根本不符合对外通用报告的标准化特征,都是以差异化的方式编制,相互之间不具有可比性,很难被一致地理解和应用。智力资本报告的未来发展必须借鉴通用财务报告模式,采用标准化的方式进行编制和披露。
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| 关 键 词： | 智力资本报告 通用财务报告 标准化 |
On the Standardization of Intellectual Capital Report |
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| DONG Bi-rong LI Hu LU Guo-ping.On the Standardization of Intellectual Capital Report[J].Economic Management,2008(14). |
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| Authors: | DONG Bi-rong LI Hu LU Guo-ping |
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| Institution: | DONG Bi-rong~1 LI Hu~2 LU Guo-ping~1 (1.Nanjing Auditing University,Nanjing,Jiangsu,China 210029 2.School of Business,Nanjing University,China 210093) |
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| Abstract: | Intellectual capital report has become an organic part of public report of intensive knowledge business in developed coun- tries.As a public report,intellectual capital report should be made out and disclosed based on standardization,but the current intellectual capital report is full of diversification,lack of standardization and comparability.The future development of intellectual capital report in China should be made out and disclosed based on standardization and take reference of the general financial ... |
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| Keywords: | intellectual capital report general financial report standardization |
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