intellectual capital accounting

The fifth part worked out some deficiencies in accordance with intellectual capital information disclosure of China Construction Bank, accounting, and worked out a number of targeted policies.

第五部分根据中国建设银行智力资本会计信息披露中存在的一些不足提出了一些针对性的对策。

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But the existing financial accounting can not reflect the intellectual capital value accurately, and the research son disclosure of accounting information from intellectual capital is very few. the study of intellectual capital accounting information disclosure has become a very urgent problem.

但是，在现有的财务会计体系下，企业无法准确的评价智力资本的价值，并且对于智力资本信息披露的研究很少，所以，对于智力资本信息披露的研究已经成为了一个非常迫切的问题。

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Fourthly, strengthen the application of intellectual capital evaluation in accounting and enterprise's appraising and realize the combination between intellectual capital evaluation and enterprise management.

第四，加强了知识资本评估在会计核算以及企业评价中的应用，实现了知识资本评估与企业管理实践的结合。

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Finally, the evaluation system of intellectual capital in accounting firms based on empirical research is established and applied in 14 accounting firms in Shanghai. A research methodology combining theoretical and empirical analysis, and combining qualitative and quantitative analysis is adopted in the research.

最后作者根据实证研究构建了会计师事务所智力资本评价体系并将其应用于14家上海会计师事务所之中。研究主要采用了理论研究和实证研究相结合、定性研究和定量研究相结合的研究方法。

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Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.

智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。

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The financial accounting, take foothold enterprise, face the market, take the enterprise as the fundamental research object, is a microscopic discipline. This change of enterprise theory will certainly to affect the development of intellectual capital accounting.

财务会计学作为一门立足企业、面向市场、以企业为基本研究对象的微观学科，企业理论的这一变化必将影响智力资本会计的发展。

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Research on Intellectual Capital Accounting in Knowledge-based Theory of Enterprise Perspective

基于企业知识理论视角下的智力资本会计研究

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