知识资产分类与计量方法述评

知识经济时代,企业的价值在于其拥有的知识资产,对知识资产实施有效地管理对于企业保持持久的竞争优势至关重要。将知识资产纳入现代会计进行反映与控制已经成为会计界的共识,但知识资产的计量始终是现代会计理论与实务难以逾越的障碍。本文总结了不同知识资产的计量方法,以期对知识资产的计量探索提供参考。

Comments on classification and measures methods of knowledge assets

In knowledge economy time, enterprise's value lies in the knowledge asset which it owns. Effectively management to the knowledge asset is very important regarding enterprises to establish lasting competitive advantage. It has already become the mutual recognition in accounting theorists to bring knowledge asset into the category that modern accounting reflects and controls. However, the measurement of knowledge asset is a barrier which modern accounting theory and practice hardly oversteps. This article introduces several knowledge asset gauging devices; expects to explore a basic mentality and method to the measurement of knowledge asset.