Research On Intelligence Capital’s Accounting Measurement And Reporting

As the development of science and technology and the progress of times, people have no longer placed oneself in the traditional industrial economy, but in the age of the knowledge economy that take person’s knowledge, skills as the core. In this era, materials capital no longer occupies the original absolutely position in contribution of enterprise value. And the invisible substances as the innovation ability of the person, the scientific research ability, the technical level, the management mode and the good relationship with customers and so on have play a more important role. Our country is no exception. Not only the national but also the company all pays great attention to the independent research and innovation ability training and development. Only in this way can our country truly achieve the goal of rich power and remain invincible in the big stage of the international competition. But the research development is later and slow in our country. There is no one report of intelligence capital issued by the enterprise. Most of them only mention some content of intellectual capital on the basis of the present financial report. Such disclosure is certainly not comprehensive, so it is very necessary to research the measurement and reporting of intellectual capital.The paper mainly discusses the measurement and reporting of intellectual capital based on the introduction of intellectual capital’s related theory. The text is divided into five parts.The first chapter mainly introduces the background and significance of this study. It discusses the research status at home and abroad and introduces its research contents, methods and innovative points.The second chapter is the theory part. It mainly includes four parts:the first part describes the definition of intellectual capital; the second part analyzes the discrimination among the intellectual capital and intellectual assets, intangible assets, human capital:the third part introduces the composition and characteristic of intellectual capital; the fourth part summarizes the theoretical basis about development of intellectual capital accounting. The third chapter firstly discusses the confirmation feasibility and measurement necessity of intellectual capital, and then combines with the case of Beijing use-friend Company explain specifically the opinion that the measurement of intellectual capital should be in accordance with the industry standard to select the measurement method on the basis of the research results in domestic and foreign measurement method of intelligence capital.The fourth chapter discusses the feasibility and the necessity of intellectual capital report. It mainly introduces the report model of intellectual capital in foreign, then put forward the report model that is suitable for present stage of our country through the analysis of the status quo in domestic.The fifth chapter provides a summary of the article. It puts forward the study limitations, but also the problems encountered in this paper. And then discusses the prospect of the future development from four aspects, combining with the research direction.This paper puts forward the measurement method and reporting mode that is suitable for our country through reading a large number of documents. The innovation place embodies in the following two aspects:One of them is focusing on the new problems of new era-intelligence capital, which is the scarce resource of the enterprise under the background in the era of knowledge economy. The topic is in the leading edge and the keep the consistent pace with times. This paper is the systematic research for the measurement and report problems of intelligence capital.Another is that the text is intuitive for overview the measurement method of intelligence capital according to its development stage, and put forward a suggestion that different industries can choose the measurement method that is suitable for them in the combination of a case.