Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
This article introduces the basic contents of intellectual capital theory in west countries, analyzes its influence on accounting.
文章概括介绍了西方知识资本理论的基本内容及对会计学将产生的影响;
These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting.
但是智力资本出资目前还存在制度上的障碍,包括立法上我国尚未承认智力资本,智力资本的会计核算存在诸多困难等。
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