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Knowledge Asset Accounting Research

Author: ZhangYan
Tutor: ZhangQiZuo
School: Dalian University of Technology
Course: Business Administration
Keywords: Knowledge assets Accounting Research Knowledge Capital Theory Knowledge Capital Value accounting Cost of an asset Profit growth Theoretical discussions Organizational knowledge Knowledge Economy
CLC: F230
Type: Master's thesis
Year: 2000
Downloads: 174
Quote: 1
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Abstract

At the time of knowledge economy, the leading position, strategiceffect of knowledge recourse becomes more and more impOrtan.Eflterprise’s ekistence and state’s cOllinues development mainly dopendon their ability to understalld, perform, conununicate and convertknowledge information.The development of knowledge economy creates knowledgecaPital theory. Western economists pose that Anowledge is the imPortantstrUcture of caPital and will replace the traditional materials caPital andbecome the most impoha caPital form. Effective management toknowledge can promote the groWth of ellterprise’s knowledge and thenpromote its revaluation and promise the colltinuous gI’owth ofenterprise’s profit margin. The present balance sheet has hardlyreflected the enterprise’s real situation. Moreovet. real valwtion is justknowledge assets hided behind traditional balance sheet. It is veryboortan for us to establish a full set of accouning system to measurethe valuation of knowledge assets.But, so far the stUdy of knowledge caPital is stilI in the stage oftheory-exploring and we still have a long way to form a full set oftheory generally acknowledged and operated. In our country the studyof knowledge economy has just began and our study mainly fOcuses oninvestment, caPital operation and marketing strategy etc. Meanwhile,few person is interestCd in establishing a full set of accounting systemas to adgnt the requirements of knowledge economy. It is very hard forus to find a paPer on this subject.In this paPer, I will exPound the content of basic concept, object,characteristic and classification of knowledge assets accounting andsmictUre related knowledge assets cost accounting, knowledge assCtsvaluation and pose accouning report model accordingly. I write thispaper on basis of refetring to all kinds of views frOm the domestic andabroad and absorbing my tutor’s opinions. klthough I do my best towhte a creative paPer. But, in view of the limitaton of my Anowledgeand knowledgt assets accOUnAng is a entirely new field. lt is inevibolefOr my paPer to have some defects and some views needed to exPlore. IsincereIy hope to get your suPport and criticism.

Knowledge Asset Accounting Research

Abstract

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