基于智力资本披露-自愿性的利与弊

• 作 者: 胡汀兰
• 机 构: 湘潭大学商学院,
• 出 处: 财经界
• 发表日期: 2010年05期
• 关键词: 智力资本 信息披露 自愿性

在上市公司创造超值价值的过程中,智力资本逐步取代了有形资本的地位。传统会计模式的信息披露难以满足利益相关者的需求,上市公司渐渐倾向于对智力资本的自愿性披露。本文阐述了智力资本自愿性披露的必要性与可能性,进一步得出智力资本自愿性披露的利和弊,为今后智力资本披露进一步探讨奠定了坚实的基础。

In the process of creating value-added value for listed companies, intellectual capital gradually replaced the status of physical capital. The traditional accounting mode of information disclosure is difficult to meet the needs of stakeholders, listed companies tend to voluntary disclosure of intellectual capital. This article elaborates the necessity and possibility of voluntary disclosure of intellectual capital, and further draws the pros and cons of voluntary disclosure of intellectual capital, laying a solid foundation for the further exploration of intellectual capital disclosure in the future.