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近年来,智力资本在企业做大做强的过程中起着越来越重要的作用,企业价值创造及其增长的核心因素不再是传统意义上的财务资本,而是现在理论界和实务界都广泛重视并研究的智力资本,如员工特有才能、先进的营销网络渠道、企业品牌知名度等智力资本要素,他们在股东价值创造中的地位也在不断的攀升,在一个企业发展壮大的进程中,那些主要依靠实物资产进行盈利的方式所处的地位已经渐渐弱化。而现实中的财务报表却远远不能充分反映企业智力资本的状况,因此这种情况就会直接致使智力资本的相关信息披露不完善,财务信息体现的公司价值和公司市价之间的差距越来越大,在这种局势下,一个全新的智力资本报告及其框架亟待开发以提高智力资本信息披露的准确性和完善性。这样企业内在的价值就可以真实的反映出来。
In recent years, intellectual capital plays an increasingly important role in the process of enterprises becoming bigger and stronger. The core factor of enterprise value creation and its growth is no longer the financial capital in the traditional sense, but now the theoretical and practical circles Intellectual capital, which is widely valued and researched, such as intellectual capital elements such as employee’s unique talents, advanced marketing network channels, and brand awareness of enterprises, is also constantly rising in the value creation of shareholders. As a company grows and develops, , The position of those who rely mainly on physical assets for profitability has gradually weakened. However, the actual financial statements are far from being able to fully reflect the status of corporate intellectual capital, so this situation will directly lead to the imperfect disclosure of relevant information of intellectual capital. The gap between the company value reflected in financial information and the market price of the company is more and more In this situation, a new intellectual capital report and its framework need to be developed to improve the accuracy and perfection of intellectual capital disclosure. The intrinsic value of such an enterprise can be truly reflected.