企业对外智力资本报告研究

On Business External Intellectual Capital Reporting

近年来,智力资本报告在发达国家逐步兴起,并逐渐成为部分知识密集型企业对外报告的一部分。由于目前各个企业编制的智力资本报告差异化过大,因而智力资本信息很难被投资者一致地理解和应用。作为对外报告,智力资本报告应尽可能以标准化的方式进行编制和披露,但智力资本的组织依附性又决定了智力资本报告必须适度体现企业的特异性和差异性,因此,智力资本报告应做到标准化与差异化的有机结合。要实现这一目标,未来不同企业的智力资本报告必须采用同样的报告模式,反映相同的内容,分通用指标、行业特定指标和企业特定指标三个层次设计计量指标体系,会计职业组织和相关政府部门也必须积极介入,制订相应的指南或规范。

Intellectual capital report has spring up recently and become an organic part of external report of knowledge-massive business in developed countries.The current intellectual capital report is full of diversification and the information about intellectual capital so that it could not be understood and used unanimously.As an external report,intellectual capital report should be compiled and disclosed standardized,while the organization-dependence of intellectual capital requires intellectual capital report should be prepared and disclosed diversified..So intellectual capital report should be an organic combination of standardization and diversification.In future,intellectual capital reports of diffirent enterprises should represent same contents,use same model,and design three kinds of indicators in three diffirent aspects of general,industry specefic and enterprsise specefic,respactively.Accounting professional organisations and governments should also involve the preparation and disclosure of intellectual capital report,and should set guidelines or standards on intellectual reporting.