智力资本报告与传统财务报告的差异分析  

On the Differences between Intellectual Capital Report and Traditional Financial Report

作　　者：董必荣[1] 路国平[1] 

机构地区：[1]南京审计学院会计系,江苏南京210029

出　　处：《中南财经政法大学学报》2009年第2期69-73,共5页Journal of Zhongnan University of Economics and Law

基　　金：江苏省社科基金资助项目"江苏区域智力资本的测算与比较分析"(08EYD025);江苏省高校哲学社会科学基金资助项目"我国高科技行业上市公司智力资本信息披露问题研究"(08SJD6300030)

摘　　要：智力资本报告在反映内容、反映视角、计量手段和报告方式等多个方面都与传统财务报告存在很大差异。为了系统地传递企业信息,企业应该建立一个由传统财务报告和智力资本报告共同组成的二维对外报告系统。在目前智力资本报告还不太成熟的情况下,各国应鼓励一些知识密集型企业率先编制智力资本报告,政府部门应尽快制定出台智力资本报告指南。In recent years,intellectual capital report has gradually risen and become an organic part of outside report of some knowledge-intensive businesses.Intellectual capital report is different from traditional financial report in several aspects,such as content of report,standpoint of report,model of measurement and way of report.In the future,an outside report system which is composed of traditional financial report and intellectual capital report should be set up for information disclosure comprehensively outside.Because intellectual capital report is not mature up till now,the practical way for every country is to encourage some knowledge-intensive businesses to compile and disclosure intellectual capital report firstly,at the same time,government should make and publish guideline for intellectual capital report right now.

关 键 词：智力资本报告 传统财务报告 知识经济 

分 类 号：F239.2[经济管理—会计学]