知识经济时代会计报表附注变革研究  

Research on Note Changes of Accounting Statements in Knowledge Economy Era

作　　者：张卫红[1] 黎小兰[2] 张同建[2] 

机构地区：[1]山东商业职业技术学院会计学院,山东济南250103 [2]江苏大学管理学院,江苏镇江212013

出　　处：《湖北工业职业技术学院学报》2014年第3期55-57,共3页Journal of Hubei Industrial Polytechnic

摘　　要：知识经济对财务理论产生了深刻的影响,必然推动着会计报表的变革。会计报表附注是会计报表的组成要素之一,是知识经济下激变性最强的领域。会计报表附注的变革主要体现于引入知识管理的理念、重视核心竞争力的导向性作用、关注人才资本和无形资本、构建全方位的绩效评价体系等。我国财务界的会计报表附注变革仍存在着漫长之路,不仅需要借鉴西方财务界的实践经验,也要充分发挥我国财务人员的主观潜力。The knowledge economy has exerted a profound financial impact on financial theory,and is bound to promote the transformation of financial statement. Financial statement notes are an integral element of financial statements and the strongest change domain in knowledge economy. Note changes to financial statements is mainly reflected in the introduction of knowledge management concept,in the attention to guiding role of core competencies,in the concern about human resources capital and intangible capital,and in the establishment of a comprehensive performance evaluation system. There is still a long way in note changes of financial statements in China＇s financial sector,which needs to learn from practical experience in the Western financial sector and gives full play to the potential of our financial staff as well.

关 键 词：知识经济 会计报表 知识资本 会计报表附注 核心竞争力 

分 类 号：F231.5[经济管理—会计学]