知识经济下的会计创新

• 作 者: 薛娟
• 出 处: 企业家天地
• 发表日期: 2007年11期
• 关键词: 无形资产 知识经济 无形资产会计 利润分配 会计创新 会计报表 人力资源 知识经济时代 会计要素 我国会计制度

本文论述了随着知识经济时代的到来,我国传统会计存在的主要问题:会计要素中“资产”类科目中无形资产会计处理方法;对“人力资源”的认识和会计计量的不足;会计报表局限性、滞后性、片面性问题;利润分配后可供企业支配的资金过少,净利润分配不均等问题。同时,对上述问题提出完善的建议,即关于无形资产,应适当增加无形资产的种类,全面体现无形资产的特征;关于人力资源,可通过在职人员培训;关于会计报告,可采用多重形式反映企业的财务状况。

This article discusses that with the advent of the era of knowledge economy, the main problems of traditional accounting in our country are: the accounting treatment of intangible assets in “assets” category in accounting elements; the cognition of “human resources” and the lack of accounting measurement ; Accounting report limitations, lag, one-sidedness problem; after the distribution of profits for enterprises to control the funds too little, the net profit distribution of unequal issues. At the same time, the above issues are put forward perfected suggestions, that is, intangible assets, should be appropriate to increase the types of intangible assets, fully embodies the characteristics of intangible assets; on human resources, through on-the-job staff training; on accounting reports can be used to reflect multiple forms of enterprise Financial status.