| 知识型企业的智力资本核算研究 |
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| 引用本文： | 宋良荣,徐福缘.知识型企业的智力资本核算研究[J].科学学研究,2004,22(2):174-178. |
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| 作者姓名： | 宋良荣 徐福缘 |
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| 作者单位： | 上海理工大学,上海,200093 |
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| 基金项目： | 国家863计划资助项目(2002AA414310) |
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| 摘 要： | 在知识型企业,智力资本是企业价值的主要贡献因素。企业核算系统作为一个管理信息系统,由于植根于传统的工业经济,没有重视智力资本的核算,正面临着前所未有的挑战。本文在分析知识型企业内部发生的各种变化的基础上,提出了智力资本核算的基本框架。
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| 关 键 词： | 智力资本 知识型企业 分成合约 核算 |
| 文章编号： | 1003-2053(2004)02-0174-05 |
Study on accounting of intelligence capital in knowledge enterprises |
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| SONG Liang-rong,XU Fu-yuan.Study on accounting of intelligence capital in knowledge enterprises[J].Studies in Science of Science,2004,22(2):174-178. |
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| Authors: | SONG Liang-rong XU Fu-yuan |
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| Abstract: | Intelligence capital is the main contributing element of the corporate value in knowledge enterprises.Accounting system being a management information system,it is now facing the challenges that never happened before,since it comes from the traditional industrial economy and neglects the accounting of intelligence capital.The paper puts forward a basic accounting framework of intelligence capital by analyzing the various changes happened in the inside of the knowledge enterprises. |
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| Keywords: | intelligence capital knowledge enterprise share contract accounting |
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