知识资本计量报告浅探

知识资本管理的前提是对知识资本进行计量报告,从而为知识资本管理提供赖以决策的信息。企业知识资本计量报告已经成为目前国内外理论界研究的一个热点领域。本文首先从知识资本特征出发,提出应将知识资本放在现行的财务会计报告框架外单独地予以计量报告,然后对现存的知识资本计量报告模型进行了分析评价,最后初步提出完善的知识资本计量报告框架的构建思路。

A Research on Measurement and Reporting of Intellectual Capital

The precondition of intellectual capital management is measurement and reporting of intellectual capital We need measure and report intellectual capital to provide information for intellectual capital management Measurement and reporting of intellectual capital has become a hotspot of foreign and domestic theory research circles. The article describes the characteristics of intellectual capital and points out that intellectual capital should be measured and reported independent of existing frame of financial accounting reporting. Then the article analyses and evaluates the existing models of measurement and reporting of intellectual capital Finally, it brings forward some ways of make up the perfect frame of measurement and reporting of intellectual capital.