知识资本会计簿记理论选择  

About Choose of knowledge Capital Accounting Bookkeeping Theory

作　　者：刘国武[1] 

机构地区：[1]湖北经济学院,湖北武汉430205

出　　处：《湖北经济学院学报》2011年第6期95-100,共6页Journal of Hubei University of Economics

摘　　要：会计发展的历史无一不是因为不同经济时代主导生产要素的变化引起的。在知识经济催生以知识资本为主导生产要素的会计簿记理论的今天,复式簿记理论和方法面临能否反映知识资本及其带来的经济效益的挑战,运用三式簿记理论和方法来反映知识资本及其带来的经济收益是否更为恰当和科学,值得会计理论界去研究和探讨。The history of accounting development,without one not because of different economic era dominated factor of production changes induced by.In the knowledge economy to the knowledge capital as the leading factor of production accounting bookkeeping theory today,the double-entry bookkeeping theory and method can reflect the face of knowledge capital and knowledge capital the economic benefits of the challenge,the possibility of using three-entry bookkeeping theory and method to reflect the knowledge capital and knowledge capital to bring economic benefits would be more appropriate and science？ It＇s worth researchers of accounting theory to study and explore.

关 键 词：知识资本 主导生产要素 簿记理论 

分 类 号：F230[经济管理—会计学]