摘要
智力资本会计是顺应知识经济时代的发展而出现的会计新领域,本文对迄今国内外该领域所取得的理论与实践成果进行了较为全面的述评,并对该领域的发展前景与必须进一步研究的问题做了初步探讨。
Intellectual capital accounting is a new area in accounting advent with the development of knowledge economy. The paper reviews achievement of existing research and practice in this area, and discusses the future of this area and steps next to do.
出处
《财会通讯（下）》
北大核心
2004年第8期19-22,25,共5页
Communication of Finance and Accounting
关键词
智力资本会计
现状
发展
Intellectual capital accounting Status quo Development
