我国企业智力资本报告建立的现实基础：来自上市公司年报的检验被引量：42

The Present Conditions for Establishing the Enterprise Intellectual Capital Report in Our country:Evidences From the Annual Reports of the Listed Companies

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摘要本文提出我国企业智力资本报告可以建立在企业年度报告基础上。为此,以中国社会科学院公司治理中心评出的2006年度上市公司100强中在A股上市的49家企业,2001年至2005年五年间共226份年度报告为样本,发现我国上市公司年度报告中有关人力资本、组织资本与客户资本等构成的智力资本信息内容已经存在。进一步运用内容分析法,对企业智力资本的信息披露状况进行量化并实证检验。研究发现企业越来越愿意披露智力资本信息;我国企业对智力资本信息披露对市价影响显著;智力资本信息披露具有行业差异。在此基础上,提出建立与规范我国企业智力资本报告的建议。 In this paper,an opinion is put forward that the enterprise intellectual capital report can be based on enterprise annual reports in our country. Content analysis is used in this paper to define and collect the relevant intellectual capital information from the 226 annual reports of companies is- sued in China.The result shows that relative human capital,operation capital and customer capital have already existed in the annual report. More and more enterprises are willing to disclose the intellectual capital information,which has a significant effect on stock price.But industries differ in disclosing intellectual capital information.So,we put forward pieces of relevant suggestion about establishing and standardizing the enter- prise intellectual capital report.

作者张丹

机构地区东华大学管理学院会计学系

出处《会计研究》 CSSCI 北大核心 2008年第1期18-25,共8页 Accounting Research

基金国家自然科学基金项目<知识工作的结构分析及其对生产率的影响机制研究>(70771024)的资助

关键词智力资本报告年报内容分析法

分类号 F231.5 [经济管理—会计学] F224 [经济管理—国民经济]

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