论文部分内容阅读
在知识经济时代,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。但将知识资产会计纳入现代会计信息系统面临着多方面的障碍。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。
In the era of knowledge economy, the value of knowledge assets in the economic development has far exceeded the role of physical assets. The integration of knowledge assets into the scope of modern accounting reflection and control has become the consensus of accounting theory circles. However, the inclusion of knowledge assets accounting in modern accounting information system faces many obstacles. Seek for a path of exploration, gradual, and finally the integration of intellectual property accounting into the financial accounting information system, is the rational choice of the development of accounting theory and practice.