基于过程与结果双视角的知识资产会计核算研究  

An Accounting Principle and Method of the Knowledge Assets from the Perspectives of Past Input and Future Output in R&D

作　　者：高锡荣[1] 杨娜[1] 

机构地区：[1]重庆邮电大学经济管理学院

出　　处：《财会通讯（上）》2017年第1期68-72,共5页Communication of Finance and Accounting

基　　金：国家社科基金项目"我国企业向自主创新跃迁的激发机理与切入路径研究"(项目编号:12BGL017)阶段性研究成果

摘　　要：为顺应工业经济向知识经济的转型趋势,满足知识经济的运营管理需要,本文构建了知识资产的会计核算原理,分别从过程资产和结果资产两个维度探讨了知识资产的会计计量方法,并以专利资产为例进行了会计核算演示。知识资产会计核算的软计量特征,是对传统实物导向会计制度的重大突破;该核算体系的建立与实施,将在微观上为企业创造知识和管理知识提供会计工具,在宏观上为国家开展知识资产的调查统计与分析提供基础数据。An accounting principle and method of the knowledge assets was built in order to support the operation and management of the knowledge economy in the age of the transformation from industrial economy to knowledge economy, and the accounting measurement methods were discussed from the perspectives of past input and future output in R&D respectively and demonstrated taking the patent assets as an example. The trait of the soft measurement in the knowledge assets accounting was a great breakthrough to the traditional accounting system oriented within physical assets. The establishment and implementation of that accounting system would provide accounting tools for enterprises to create and manage their knowledge, and supply basic data for countries to investigate and analyze the national knowledge assets as well.

关 键 词：知识资产 会计核算 软计量 

分 类 号：F275[经济管理—企业管理]