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知识经济时代的知识企业是以知识资本为主导生产要素的。知识资本从获取到价值创造、实现价值增值的一系列活动构成知识资本价值链。知识资本价值链是由财务链与知识链相互交织组成的复杂系统。知识会计是以知识资本及知识资本运动为对象进行会计处理的。知识会计在本质上是以知识资本价值链为基础的知识信息系统。基于此,本文在分析知识资本价值链模型的基础上,结合会计是一个经济信息系统这一基本理论,对知识会计信息系统的组成进行了设计,并对知识会计信息系统的特点进行了分析。
Knowledge economy in the era of knowledge economy is based on the production of knowledge-based capital. A series of activities of intellectual capital from acquiring to creating value and realizing value added constitute the knowledge capital value chain. Knowledge capital value chain is a complex system composed of financial chain and knowledge chain intertwined. Knowledge accounting is the accounting treatment of intellectual capital and intellectual capital movement. Knowledge accounting is essentially a knowledge information system based on the knowledge capital value chain. Based on this, based on the analysis of the knowledge capital value chain model, combining the basic theory that accounting is an economic information system, this paper designs the composition of knowledge accounting information system and analyzes the characteristics of knowledge accounting information system.