伴随着知识经济的发展,智力资本不仅冲击了传统的会计报表形式,而且使得管理会计的研究领域进一步向决策型方向拓展。 智力资本概述 智力资本是所有对企业的市场竞争力做出贡献的专业知识、应用经验、组织技术、客户信赖程度、与商业伙伴合作的能力、知识产权信息基础结构以及员工的创造能力和技巧的总和。它是一种潜在的,无形的,动态的,能够用来创造财富的一切智慧和经验的总和。 对于智力资本定义的分析,可以从两个等式入手。第一个等 Along with the development of knowledge-based economy, intellectual capital not only affects the traditional form of accounting report, but also makes the research field of management accounting further to the direction of policy-making. Intellectual Capital Overview Intellectual capital is all know-how, application experience, organizational skills, customer trust, ability to work with business partners, intellectual property information infrastructure, and employee creativity and skills that contribute to the market competitiveness of an organization sum. It is a sum of all wisdom and experience that is latent, intangible, dynamic, and can be used to create wealth. For the definition of intellectual capital analysis, we can start from two equations. The first one