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Research on Intellectual Capital Accounting in Knowledge-based Theory of Enterprise Perspective

Author: PanYu
Tutor: LiYuMin
School: Shanxi University of Finance
Course: Accounting
Keywords: Enterprise Knowledge Theory Intellectual capital accounting Intellectual Capital Measurement Intellectual capital report
CLC: F272
Type: Master's thesis
Year: 2009
Downloads: 96
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Abstract


Era of knowledge economy, the combination of resources is characterized by its economic competitive advantage from the knowledge, skills, innovation and continuous learning. Thus, unlike the industrial economy, under the conditions of the knowledge economy, companies need to change the old operational concepts and methods, business management of change and innovation, emphasis on investment in human capital as the core knowledge resources. Build enterprise unique competitive advantage is the key to global enterprises, including the development and success of the Chinese enterprises. So starting from the needs of the enterprise internal management, the establishment of the evaluation and control system as the core of the inputs and outputs of knowledge resources, is an important foundation for enterprises to improve knowledge of resource management effectiveness. On the market of making the allocation of resources, knowledge resources as the core of the intellectual capital report, rational decision-making for investors with more efficient markets lay the foundation. However, the current accounting method originated in the era of industrial economy, mainly to serve the financial capital, intellectual capital is merely a reflection of the part, such as royalties, patents and other assets, most related to the business of life and death intellectual capital, such as human resources, customer assets management methods and the system has no accounting recognition, measurement, recording and reporting. Terms of intellectual capital accounting accounting only reflects its historical cost, did not reflect its true value. The main reason is that traditional accounting methods are set for the accounting of financial capital, and does not reflect the true value of intellectual capital. Thus, it is an urgent need to adopt a new measurement and reporting methods to reflect the true value of corporate intellectual capital in order to provide information for the effective management of corporate intellectual capital, objective and realistic evaluation of enterprise value. The arrival of the knowledge-based economy as well as the theory of the firm huge change. From the transaction cost-based theory of the firm into a knowledge-based theory of the firm. The theory of enterprise knowledge has been generated to make a convincing explanation of the determinants of the organizational capacity of the era of knowledge economy based on the principles of organizational design and enterprise boundaries. Financial Accounting as one based enterprise, market-oriented basic research enterprise object the microscopic discipline, this change in the theory of the firm is bound to affect the development of intellectual capital accounting. Therefore, the theory of enterprise knowledge Perspective trying to analysis and evaluation of research at home and abroad on the measurement and reporting of intellectual capital, knowledge capital appreciation channels analysis and definition of intellectual capital to explore the theory of enterprise knowledge intellectual capital measurement and The impact of the report, make some improvements to existing intellectual capital measurement and reporting mode. Further explore the need for intellectual capital accounting applications in our enterprise, as well as how to promote the application of intellectual capital accounting in China's enterprises.

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CLC: > Economic > Economic planning and management > Enterprise economy > Enterprise planning and management decision - making
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