共同治理逻辑下的智力资本摊销问题研究  

Intellectual Capital Amortization Based on the Enterprise Co-governance Logic

作　　者：佟爱琴[1] 朱喻杉[1] 吴泗宗[1] 

机构地区：[1]同济大学经济与管理学院,上海200092

出　　处：《审计与经济研究》2007年第5期57-61,共5页Journal of Audit & Economics

基　　金：国家社会科学基金资助项目(编号:05CJY009)

摘　　要：知识经济时代智力资本与物质资本"共同治理"的企业理论逐步占据主导地位,在此理论背景下,重新界定智力资本的内涵,指出智力资本是人力资本的核心。本文重点对智力资本是否应该进行摊销做进一步的分析研究,提出智力资本作为资本价值运动过程的一部分及参与企业剩余价值分配的基础应该进行摊销的结论,并对智力资本摊销的会计处理进行了初步探讨。In the age of knowledge-based economy, the theory of enterprise co-governance by intellectual capital and physical capital gradually plays a leading role. Based on this theory, the author redefines the connotation of intellectual capital and points out that intel- lectual capital is the core of human capital. This paper first makes a further analysis on whether intellectual capital needs to be amortized, and reaches the conclusion that as a part of capital value movement and the basis of the distribution of enterprise＇s surplus value, intellectual capital should be amortized. And the author also discusses the accounting for intellectual capital amortization.

关 键 词：知识经济 共同治理 智力资本摊销 会计处理 

分 类 号：F275.2[经济管理—企业管理]