论北欧企业的知识资本会计  

Intellectual capital accounting in northern Europe

作　　者：杨晓云 

机构地区：[1]深圳财经学校,广东深圳518001

出　　处：《兰州商学院学报》2001年第2期68-72,共5页Journal of Lanzhou Commercial College

摘　　要：知识资本会计是试图反映新经济企业状况和过程的一种方法。本文研究了知识资本会计发源地北欧若干企业的实践 ,对它们实施知识资本会计的动机、方法、效果、问题及披露等方面进行了分析 ,并阐述了其对我国企业的启示作用。Intellectual capital accounting is a way to report and manage the firms in new economy. This article studied the practices of intellectual capital accounting in northern European firms, and analyzed the motivations, methods, effects, difficulty and reporting of northem European firms who work with intellectual capital accounting. Finally, some suggestions was made.

关 键 词：北欧国家 企业 知识资本 知识资本会计 

分 类 号：F234[经济管理—会计学]