摘要
社会进人知识经济时代,知识资产的价值在经济发展中的作用已经远远超出了实物资产,将知识资产纳入现代会计反映与控制的范畴已经成为会计理论界的共识。但是将知识资产会计纳入现代会计信息系统面临着理论、分配、动力、风险、计量和信息等方面的障碍,寻求一条探索、渐进性的路径,最终将知识资产会计融入财务会计信息系统之中,是会计理论与实务发展的理性选择。
Modern society has been in the era of knowledge economy, the value and role of knowledge assets in economic development has already far gone over physical assets. It has been common understandings in accounting theory circle that knowledge assets is included in the category reflected and controlled by modern accounting, however, it faces to such obstacles as theory, assigning, power, risk, measuring and information, etc.. It is rational choice for accounting theory and practice development to incorporate knowledge assets accounting in the information system of financial accounting by an exploring and advancing route.
出处
《德州学院学报》
2006年第1期105-108,共4页
Journal of Dezhou University
基金
山东省社会科学规划课题(05BJZ20)
关键词
会计
知识资产
剩余分配
aeeounting
knowledge asset
surplus distribution
