国外企业智力资本报告模式述评

A Review on the Intellectual Capital Report of External Enterprises

文章系统介绍了无形资产监视器、斯勘迪亚导航器、智力资本评级、丹麦智力资本报告指南、欧盟智力资本报告指南等几种典型的智力资本报告模式,分析认为智力资本报告目前还处于起步探索阶段,存在目标定位模糊、报告内容不确定、缺乏系统的理论依据以及没有成熟统一的编制方法和报告方式等诸多问题。

Based on the detailed presentation and systematic analysis of Intangible Assets Monitor, Skandia Navigator^TM, IC-Rating^TM, Danish Guideline, Meritum Guideline and PIP model, it is argued that the intellectual capital report in external enterprises is still at the beginning stage, and lack of clear objects, explicit reporting content, systematic supporting theories, uniform report methods and forms.