知识资产会计雏议

On Knowledge Asset Accountancy

知识资产会计是在知识经济和知识管理条件下产生的会计新课题。将知识管理和会计相结合,提出并分析了知识资产概念、知识资产会计环境、知识资产的评价和信息揭示等问题,探讨了在知识管理中知识资产会计需突破的几个传统观念。

Knowledge management is the development of enterprise management, and knowledge asset accountancy is a new subject arising from knowledge economy and knowledge management. Combining knowledge management and accountancy together, the paper presents and analyzes such concepts as the knowledge asset, the environment of knowledge asset accountancy, assessment about knowledge asset, and information seeking, etc. and explores a few traditional ideas that should get ridden of in the knowledge management.