摘要
本文从智力资本的定义、构成、分类、计量和报告等五个方面对智力资本会计发展中的主要研究成果进行了回顾,在此基础上厘清当前智力资本会计研究存在的困境,并对未来研究需要解决的问题进行了展望。
This paper reviews the research on intellectual capital accounting and summarizes the achievements of existing research from the following aspects: the definition,elements,classification,measurement and reporting of intellectual capital. Based on the above analysis,it points out some problems that exist in the researches on intellectual capital accounting and proposes some solutions for the issues that should be solved in the future.
出处
《中南财经政法大学研究生学报》
2014年第1期89-95,共7页
Journal of the Postgraduate of Zhongnan University of Economics and Law
基金
2013年教育部人文社科重点研究基地重大项目:企业国际竞争力与自主品牌战略(项目编号:13JJD630012)