摘要
本文依据“资源基础论”阐述智力资本与企业持续竞争位势之间的关系,指出智力资本信息披露对企业外部利益相关者的重要性,分析目前智力资本信息披露的困境,并从产权制度、会计模式、产品市场竞争、信息披露政治动机、智力资本理论发展等多个角度剖析智力资本信息披露困境的根源,提出促进智力资本信息披露的几点建议。
Based on the Resource-based Theory,this paper first discusses the relationship between intellectual capital and firm's sustained competitive advantage,stresses the significance of intellectual capital information disclosure to the outside stakeholders of the firm,then analyses the difficult position of intellectual capital information disclosure,and systematically dissects the reasons from several different aspects of property rights,accounting model,competition of product market,political motives and theoretical development of intellectual capital.At last,some suggestions are put forward to improve the efficient disclosure of intellectual capital information.
出处
《会计研究》
CSSCI
北大核心
2007年第1期15-22,共8页
Accounting Research
基金
江苏省博士后基金"智力资本信息披露问题研究"的阶段性研究成果
