Research On Basic Theory Of Knowledge Capital Audit

As the trend of globality and the fast-developing of information technology, knowledge capital surpassing the tradition production elements, becomes the first capital of economy development.As the increasing important of knowledge capi-tal,both internal and external information users want to know enterprises' knowledge capital status urgently.But the existing accounting and auditing system mostly confined in tangible assets measurement and evaluate, can't content the demand of information users. It's very exigent to reinforce the relevant research of knowledge capital audit. Supervising and evaluating knowledge capital's status quo and worth, using efficiency and effect could help enterprises verify their competency to achieve goals,program their R&D,and evaluate their assets and value roundly. This paper's object is to sum up the basic theory and discuss the feasible method of knowledge capital audit.Firstly, this paper summarizes the internal and external actuality of knowledge capital audit, educes the conclusion that it's stringent to reinforce the research of knowledge capital audit. Then,divides the basic theory of knowledge capital audit into two parts-basal research and applied research. Thereinto,basal research includes the concept, object,function,goal and principle of knowledge capital audit; applied research includes the process,method and report of knowledge capital audit. Audit method is this paper's hard core, based on the core competence method, combined fuzzy statistical analysis, the last part of this paper builds a new model of knowledge capital audit. I hope this paper could provide a instructive reference for the basic theory frame of knowledge capital audit.