智力资本信息披露的困境  

On the Difficult Position of Intellectual Capital Information Disclosure

作　　者：董必荣[1] 

机构地区：[1]南京大学商学院,江苏南京210029

出　　处：《财经理论与实践》2006年第6期60-64,共5页The Theory and Practice of Finance and Economics

基　　金：江苏省博士后基金项目(2005255);江苏省高校哲学社会科学基金项目(05SJD790051)

摘　　要：目前各国企业的智力资本信息披露都严重不足,这主要是由“物质资本至上”的财务会计模式、产品市场竞争、信息披露政治动机和不成熟的智力资本理论所共同造成的,应加强智力资本理论研究,积极构建利益相关者会计,以促进智力资本信息的有效披露,政府部门也应该积极介入智力资本信息披露的协调与规范工作。The status quo of intellectual capital （IC） information disclosure is grave deficient in all countries. This situation is mainly caused by current financial accounting model reflecting ＂material capital supremacies＂, competition of product market, the politics of IC information disclosure and the naive IC theory, Some measures should be taken to improve the efficient disclosure of IC information, such as the intensification of IC theory research, the government＇s coordination and management, and the construction of stakeholders accounting.

关 键 词：智力资本 信息披露 困境 

分 类 号：F230[经济管理—会计学]