因此，如何建立智力资本会计体系，已成为当前会计领域重要的研究课题。
So, how to build up intellectual-capital accounting's system, have become an important research topic of accounting's realm.
分析了智力资本会计的研究现状，以及对智力资本会计研究的必要性及紧迫性。
Then this paper analyzes the present research of IC accounting and the necessity and urgency of the IC accounting's study.
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