知识资产会计的研究与探索

随着知识经济时代的到来,知识资产的价值和作用已经超出了实物资产,成为经济发展的首要和关键因素。本文认为企业资产的重心正在从实物资产转移到以技术、人才、文化、信息等为代表的知识资产,应该对知识资产的确认与计量、企业风险的管理、未来收益的计算等进行研究和探索的新问题。

Research and explore on knowledge assets accounting

With the coming of the era of knowledge economy, the value and function of knowledge assets have already far gone beyond the physical assets. Knowledge assets have become primary and key factor of economy development. The paper thinks that the center of enterprise's assets is being transferred from the physical assets to the knowledge assets represented by technology, talent, culture, and information. We should study and explore affirmation and measurement, management of enterprise's risk, measurement of the future profits about knowledge assets.