中国智力资本会计研究回顾与展望

Review and Prospect of Study on China's Intellectual Capital Accounting

智力资本是公司可持续发展能力的来源,智力资本会计是顺应知识经济时代的发展而出现的会计新领域,是研究智力资本领域的重要方向。对10年来中国智力资本会计的研究进行了回顾,总结了对智力资本定义、构成、计量和报告等方面的主要研究成果并进行评述,在此基础上对中国未来智力资本会计研究提出建议,以探索中国智力资本会计的发展方向及研究重点。

Intellectual capital is the source of sustainable development for corporations. Intellectual capital accounting is a new field that appears with the development of knowledge-based economy. Intellectual capital accounting is one of the main aspects of research on intellectual capital. This paper reviews the research on intellectual capital accounting in the past 10 years. It summarizes the achievements of existing research from the following： the definition, elements, measurement and reporting of intellectual capital. Based on the above analysis, it gives some advices on the future research are given out for exploring the direction and emphasis in this area.