基于对外报告目标的企业知识资本计量问题研究  

On the Intellectual Capital Measurement of Enterprise Based on External Reporting Purposes

作　　者：董必荣[1] 林明[2] 黄中生[1] 

机构地区：[1]南京审计大学审计与会计学院,江苏南京211815 [2]浙江大学宁波理工学院,浙江宁波315100

出　　处：《中南财经政法大学学报》2016年第1期62-71,159-160,共10页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金项目"我国企业外部导向的知识资本专项报告研究"(12BGL016);江苏省社会科学基金项目"我国大学知识资本管理模式创新研究"(15GLA004)

摘　　要：知识资本计量模式的设计与选择不仅取决于计量目标的设定、计量属性和计量尺度的选择,还受计量模式所生成的数据类型与目标使用者所需数据类型的匹配程度影响,以及完整性、独特性、独立性、同质性和公度性等因素的约束。企业应该在综合考虑上述三类因素影响的基础上进行知识资本计量模式的设计或选择。基于对外报告目标,如果企业希望在现有的知识资本计量模式中进行选择,财务计量模式相对较好,计分卡模式可以作为有益的补充,指数模式则不适合单个企业特定期间对外报告目的;如果企业决定自行设计知识资本计量模式,从理论上说,理想计量模式应该是一种财务计量模式。The design and choice of measurement model of intellectual capital is not only decided by the measurement objectives,measurement attributes and measurement scales,but also depends on the matching degree between the data type generated in the measurement model and the data type of target users re-quired,as well as effected by the completeness,distinctness,independence,agreeability and commensurability. When enterprises design or select the measurement model of intellectual capital,the impact of these three factors should be comprehensively taken into account. Based on external reporting objectives,if enterprises want to choose one kind of intellectual capital measurement model from the existing intellectual capital measurement models,financial valuation model is relatively suitable,scorecard model can serve as a useful supplement,and index model is not suitable for external reporting of specific period for a single corporate purpose. If enterprises decide to design knowledge capital measurement model themselves,in theory,the ideal mode should also be a financial valuation model.

关 键 词：知识资本 计量模式 财务报告 计分卡 

分 类 号：F275.2[经济管理—企业管理]