Research On Measurement And Reporting Of Intellectual Capital Accounting

As information technology advances and the rapid spread,to talent as the core intellectual capital is not only sustainable competitive advantage in gaining access to the key,but also the future of innovation and value growth of enterprises the main source. Knowledge economy era,tells us that companies no longer depend on the value of material resources,money capital and the number of hardware devices,and scale,but on the talent and quality of innovation,industry influence and business skills research capacity and good customer relations and so on. While in China,the intellectual capital measurement and disclosure of information has drawn increasing academic attention,but also more and more attention to this physical world,but the existing enterprise accounting standards and not the existence of intellectual capital. In the current accounting guidelines,only provides traditional accounting methods,which is set for the accounting of financial assets,in the financial statements disclosed,does not reflect the value of intellectual capital,which greatly influenced the true disclosure of corporate information,business potential competitive advantage not available to reports users of financial statements,reports users can not make accurate decisions.In order to more accurately measure the value of the business,in order to report the user to make accurate decisions,it is necessary to intellectual capital measurement and reporting reasonable. Currently,methods for the measurement of intellectual capital and reporting forms,and foreign scholars express their views,so far no consensus. This paper has been based on econometric models,by the application of theoretical knowledge related to analysis,proposed the intellectual capital index score model. The model of intellectual capital into human capital,organizational capital and relational capital of three parts,the form of a questionnaire survey to obtain information contained in the various components of the weight at the same time,will be given different scores at all levels,namely,the index corresponding,and then select the appropriate base,for each of the monetary value of the measurement,the relevant accounts to deal with the final out items in the financial statements. While still in the balance sheet proper explanation,the disclosure of intellectual capital information,is designed to provide more relevant information the user information to make accurate decisions,such measures out of business enterprise value was close to the true value.