知识密集型企业外部导向的智力资本报告研究——以“红日药业”为例  

On the External Intellectual Capital Report of Knowledge-massive Enterprise

作　　者：董必荣[1] 

机构地区：[1]南京审计学院会计学院,江苏南京210029

出　　处：《经济管理》2011年第3期70-78,共9页Business and Management Journal ( BMJ )

基　　金：江苏高校哲学社会科学基金"我国高科技行业上市公司智力资本信息披露问题研究"(08SJD6300030);教育部人文社会科学基金"我国大学智力资本报告研究"(09YJC880051)

摘　　要：本文以"红日药业"为例,剖析了传统财务报告在智力资本信息披露方面的不足,探讨了知识密集型企业如何构建外部导向的智力资本报告来系统披露智力资本信息。外部导向的智力资本报告应该遵循标准化与特异化相结合的原则,反映一个企业的智力资本现状、智力资本投资和智力资本效率信息。为此,外部导向的智力资本报告不仅应该包括企业概况、愿景和目标、企业战略等智力资本的依存环境信息,还应该在设置"社会通用"、"行业特定"、"企业特定"三种类型计量指标体系的基础上,编制"社会通用"、"行业通用"和"企业特定"三个层面的智力资本报表,以实现标准化与特异化的有机结合。Based on the case of the Chase Sun Company, this article analyzes the dilemma of intellectual capital information disclosure of traditional financial report, and puts forward a kind of external intellectual capital report. External intellectual capital report should be an organic combination of standardization and peculiarity, and should report information about the Statue Quo, investment and efficiency of an enterprise＇ s intellectual capital sysmatically. External intellectual capital report should not only include the factors of an enterprise＇ s introduction, vision and object, main strategy, but also include a set of intellectual capital statements which is composed of general intellectual capital statement, industry general intellectual capital statement and enterprise-specific intellectual capital statement. The general intellectual capital statement is only composed of general indicators, and industry general intellectual capital statement is composed of general indicators and industry-specific indicators, while enterprise-specific intellectual capital statement is composed of general indicators, industry-specific indicators and enterprise-specific indicators.

关 键 词：智力资本 外部导向智力资本报告 知识密集型企业 红日药业 

分 类 号：F275[经济管理—企业管理]