期刊文献+

智力资本研究的回顾、困境与展望

Review,Dilemma and Prospect of Research on Intellectual Capital Accounting
下载PDF
导出
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)
关键词 智力资本会计 智力资本回顾 智力资本展望 Intellectual Capital Accounting Review Dilemma and Prospect
  • 引文网络
  • 相关文献

参考文献5

二级参考文献18

  • 1郝丽萍,黄福广.企业的智力资本与企业发展[J].天津大学学报(社会科学版),1999,1(4):290-294. 被引量:14
  • 2李忠斌.知识经济条件下的智力资本扩张[J].科技进步与对策,2000,17(4):35-36. 被引量:4
  • 3[1]BERNADETTE LYNN. Intellectual Capital[J]. CMA Magazine ,February, 1998.
  • 4[2]SHARON VANDERKAAY. Measuring the Vital Signs of Intellectual Capital[J]. CMA Management, May, 2000.
  • 5[3]AJAY M. PANGARKAR AND TERESA KIRKWOOD. Capitalizing Brain Power[J]. Management, March,2002.
  • 6郑晗.资本:人本、知本、智本[N].中国信息报,2000,09~20.
  • 7刘文忠.知识资本虚拟办公(第1版)[M].北京:民主与法制出版社,2000.15-43.
  • 8Robin Roslender.2000.Accounting for intellectual capital:A contemporary management accounting perspective:Management Accounting.London,Mar.
  • 9Karl-Erik Sveiby.Measuring models for intangible assetsand intellectual capital-an overview of 34 methods withlinks. http://www.sveiby.com . 2008
  • 10Karl-Erik Sveiby.The Intangible Assets Monitor. http://www.sveiby.com . 2008

共引文献68

;
使用帮助 返回顶部