高技术企业智力资本核算研究

Research on Intellectual Capital in Hi-tech Enterprises

智力资本是高技术企业核心能力的有机载体,是其持续、快速、健康发展的保证。智力资本所具有的特点,要求高技术企业的会计核算必须突破现行核算模式,在会计确认、计量、记录和报告等方面实现创新。

Intellectual capital serves as a carrier of core competence in hi-tech enterprises which is vital for a sound, steady and rapid development of the industry The properties of intellectual capital require a breakthrough of the present model and innovation on such respects as reorganization, measurement, files and reports.