知识资产会计核算初探

A Discussion on Knowledge Asset Accounting Process

知识资产是现代经济学对生产要素不断扩展内涵所赋予技术、教育、管理、信息等知识资本以"资产"的含义。体现在企业会计核算中,分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。会计作为一门方法论的科学,应该以其技术属性不断地适应和服务于经济社会发展的需要。本文试图通过对知识经济带给企业的知识资产的分类剖析,初步探讨对其进行会计确认、计量和核算的方法。

Knowledge asset is that modern economy composes the knowledge capitals such as technology, education, management and information for the continuously development intension of factor of production with the meaning of ' asset '. Embodiment shows respectively in enterprise accounting, is technical asset, manpower asset, cultural asset and information asset, land use right and so on. Accountant, as the science of a methodology, should meet and serve continuously with its technical property the needs that develop in economic society. This paper attempts to carry out accounting confirmation through analysing for the knowledge economic classfication of the knowledge asset that brings enterprise and discussing preliminarily for it, measure with the method of accounting.