智力资本报告与传统财务报告的差异分析

On the Differences between Intellectual Capital Report and Traditional Financial Report

智力资本报告在反映内容、反映视角、计量手段和报告方式等多个方面都与传统财务报告存在很大差异。为了系统地传递企业信息,企业应该建立一个由传统财务报告和智力资本报告共同组成的二维对外报告系统。在目前智力资本报告还不太成熟的情况下,各国应鼓励一些知识密集型企业率先编制智力资本报告,政府部门应尽快制定出台智力资本报告指南。

In recent years,intellectual capital report has gradually risen and become an organic part of outside report of some knowledge-intensive businesses.Intellectual capital report is different from traditional financial report in several aspects,such as content of report,standpoint of report,model of measurement and way of report.In the future,an outside report system which is composed of traditional financial report and intellectual capital report should be set up for information disclosure comprehensively outside.Because intellectual capital report is not mature up till now,the practical way for every country is to encourage some knowledge-intensive businesses to compile and disclosure intellectual capital report firstly,at the same time,government should make and publish guideline for intellectual capital report right now.