随着知识经济发展，知识在企业价值创造中起着越来越重要的作用。为了有效地管理企业的知识资本，本文基于“企业价值＝账面价值＋知识资本”的知识资本理论，提出了知识会计框架。一、知识资产：知识资产＝企业资产－财务资产我们考察一个企业的全部资产时发现：企业资产不但 With the development of knowledge economy, knowledge plays an increasingly important role in the creation of enterprise value. In order to effectively manage the knowledge capital of enterprises, this paper proposes a knowledge accounting framework based on the theory of “knowledge of the enterprise = book value + knowledge capital”. First, the intellectual assets: intellectual assets = corporate assets - financial assets We examine the entire assets of an enterprise found that: corporate assets not only